3365 Taxation of Transactions in International Mergers & Acquisitions
Price: $ 119.00 (USD)
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You will receive 1.25 credits (CE) upon completion of this course.
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Course Description
What are the U.S. tax issues involved when a U.S. corporation wants to acquire or merge with a foreign corporation, or when a foreign corporation wants to acquire or merge with a U.S. corporation? A distinguished panel of government spokespeople and private tax practitioners discuss this and other vital corporate tax issues in international mergers and acquisitions, including corporate inversions, earnings stripping, and pending legislation that might affect the U.S. tax code and regulations.
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Course Outline
Taxation of Transactions in International Mergers & Acquisitions
I. Introductions
II. Tax-Free Foreign Purchase of U.S. Target
A. Overview
B. Examples: Vodafone and Moore Wallace
C. Problems With § 1.367 Regulations
D. Treasury Department View of § 1.367 Regulations
III. Earnings Stripping
A. Purposes, Concerns, and Obstacles
B. 26 U.S.C. § 163(j)
C. Section 163(j) Current Rules and Modification Proposals
D. Section 163(j) Legislative History
E. Treasury Department View of Earnings Stripping
IV. Corporate Inversions
A. Corporate Inversion Structure
B. Pending Legislation
C Partial Inversions (1)
D. Partial Inversions (2)
V. U.S. Purchase of Foreign Target
A. Hypothetical
B. 26 U.S.C. §§ 338(h)(10) and 336(e)
C. No § 338 Election
D. Section 338 Consistency Rules
E. Example: No § 338 Election
F. Consequences of § 338 Election
G. More Consequences of § 338 Election
H. Other Acquisition Issues
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I. Introductions
II. Tax-Free Foreign Purchase of U.S. Target
A. Overview
B. Examples: Vodafone and Moore Wallace
C. Problems With § 1.367 Regulations
D. Treasury Department View of § 1.367 Regulations
III. Earnings Stripping
A. Purposes, Concerns, and Obstacles
B. 26 U.S.C. § 163(j)
C. Section 163(j) Current Rules and Modification Proposals
D. Section 163(j) Legislative History
E. Treasury Department View of Earnings Stripping
IV. Corporate Inversions
A. Corporate Inversion Structure
B. Pending Legislation
C Partial Inversions (1)
D. Partial Inversions (2)
V. U.S. Purchase of Foreign Target
A. Hypothetical
B. 26 U.S.C. §§ 338(h)(10) and 336(e)
C. No § 338 Election
D. Section 338 Consistency Rules
E. Example: No § 338 Election
F. Consequences of § 338 Election
G. More Consequences of § 338 Election
H. Other Acquisition Issues
AfterWordsSM
More Information
| Language | English |
| Course Length | 1.28 hours |
| Duration of Access | for 3 months from day of enrollment |
| Continuing Education Credits | 1.25 |
| Instructor | Michael J. Caballero, James P. Fuller, Joel Rabinovitz, Michael L. Schler, Willard B. Taylor, George K. Yin |
| Vendor | Cognistar (Read more about Cognistar accreditation.) |
| Course Certification | CLE credit available, see details for each course for states where available |
| Prerequisites/Audience | intended for attorneys and law students |
| Requirements/Materials Included | computer with Internet access |
Price: $ 119.00 (USD)
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