This course is updated in 2020 and reflects changes made by the 2017 Tax Cuts & Jobs Act and IRS regulations interpreting rules prescribed by that Act. The course focuses on critical US tax considerations affecting taxable acquisitions and dispositions involving foreign target companies or operations. We start with a brief overview of key US tax rules that affect buyers and sellers, including regimes introduced by the Tax Cuts and Jobs Act of 2017 and recent regulations interpreting those new rules. We then describe how these rules apply in common fact patterns. Finally, we describe considerations important to buyers and sellers. This course is ideal for tax and financial professionals that wish to develop or refresh expertise in the international transactional tax area. It is also useful for investors, CFOs and other finance professionals who don’t typically deal with international M&A transactions but need to become familiar with important rules and negotiating considerations affecting the area.
Learning Objectives
- Identify common M&A transaction structures and when they are typically used.
- Understand critical US tax considerations affecting taxable M&A transactions involving foreign target companies or operations.
- Learn how key US tax provisions apply to common taxable transaction fact patterns.
- Understand potential pitfalls, negotiation points, and other considerations that apply to various types of M&A transactions.
- Discover changes under the 2017 Tax Act that fundamentally affect international M&A deals.
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Prerequisites
Fundamental knowledge of common tax, business and legal terms. (Finance and accounting professionals with some tax background would generally have this knowledge.)