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22 February 2023

Tax M&A Update for January 2023

Tax M&A Update is a monthly newsletter that provides a summary of developments in the marketplace, leading technical developments, and other thought leadership notes in the area of mergers and acquisitions (M&A) taxation and general corporate taxation. Highlights of this edition include:

— “Device” and post-spin buybacks;

— Funding foreign parent stock repurchases “by any means”; and

— Deconstructing listed transaction notices.

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ATTACHMENT

Tax M&A Update

Document ID: 2023-0352

 

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