Overview
On December 8 and 9, Timothy S. Shuman and Charles J. Moll will be speaking respectively at Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2022 by Practicing Law Institute held in Los Angeles.
Agenda:
December 8 | 3:00 PM PST
Cross-Border Acquisitions and Divestitures | Timothy S. Shuman
Key corporate and shareholder tax issues; impact of changing corporate rates and limitations on losses and deductions; impact of global intangible low-taxed income (“GILTI”) or global minimum tax (“GMT”) on purchase transactions; recent and proposed changes to the foreign tax credit rules; some surprising changes affecting cross-chain transfers among affiliated corporations; impact of new and changing rules on some of the negotiating dynamics between buyers and sellers over issues such as a pre-closing tax indemnity and control of post-closing examinations
December 9 | 12:30 PM PST
State and Local Tax Issues in Corporate M&A Transactions | Charles J. Moll
State and local tax issues that arise in corporate transactions and tax-free reorganizations; potential pitfalls and planning opportunities