December 20, 2023 2023-2101 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. ——————————————— ATTACHMENT Tax M&A Update
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