June 22, 2023 2023-1119 Tax M&A Update for May 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: — When IP comes home: proposed IRC Section 367(d) regulations; and — Portion of CEO’s compensation treated as constructive distribution. ——————————————— ATTACHMENT Tax M&A Update
|