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December 20, 2023

Tax M&A Update for November 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:

— Intra-group spin-off and investment tax credit recapture;

— Designating shares in a spin-off; and

— Effectively connected income through fund manager activities.


Tax M&A Update