We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 1,995

Big A, little C: baby steps toward modernizing reorganizations
  • Cadwalader Wickersham & Taft LLP
  • USA
  • June 26 2015

Since 1934, a tax-free reorganization has included a statutory merger or consolidation (an "A reorganization"). However, the words "statutory merger


Multiple step acquisitions: dancing the tax-free tango
  • Cadwalader Wickersham & Taft LLP
  • USA
  • June 26 2015

This article explores the rules affecting the taxation of multiple step acquisitions, which have changed considerably in the new


Global tax-free deals: mergers, acquisitions and spins at home and abroad
  • Cadwalader Wickersham & Taft LLP
  • USA
  • June 25 2015

The first four sections of this article discuss the tax consequences of domestic and cross-border tax-free acquisitions and spinoffs. The balance of


Business law update - Summer- 2015
  • Thompson Hine LLP
  • USA
  • June 24 2015

While it may be true that the only things certain in life are death and taxes, knowing how to reduce your tax liability can certainly make paying


Achieving tax-free ‘rollover’ treatment for certain shareholders in acquisition of publicly traded target company
  • McDermott Will & Emery
  • USA
  • June 23 2015

A common issue that arises when structuring a corporate acquisition of a public company is that a tax-sensitive shareholder of the target corporation


New IRS rulings should provide greater certainty for corporate restructurings
  • McDermott Will & Emery
  • USA
  • June 23 2015

On May 5, 2015, the Internal Revenue Service (IRS) issued two long-awaited rulings, Rev. Rul. 2015-09 and Rev. Rul. 2015-10, that should alleviate


Online health care, consumer data, cybersecurity risks, accounting fraud, patents Expect Focus Vol. II, Spring 2015
  • Carlton Fields Jorden Burt
  • Global, USA
  • June 17 2015

Large-scale data breaches have become increasingly common, bringing with them not only bad press and loss of customer goodwill


Instant unity: state income tax treatment of merged businesses
  • Winston & Strawn LLP
  • USA
  • June 5 2015

The concept of "instant unity" is a matter of timing: After a merger or acquisition, when do the combining businesses shed their separate identities


Corporate expatriation transactions
  • Sullivan & Cromwell LLP
  • USA
  • June 4 2015

On June 3, 2015, the IRS and Treasury Department released final regulations (the “Regulations”) adopting the 2012 temporary regulations’ exclusive


M&A update: IRS mulls change to spinoff rules
  • Cadwalader Wickersham & Taft LLP
  • USA
  • May 27 2015

In a statement that would mark a stark change in approach, an IRS official recently indicated that the IRS may begin requiring that companies seeking