Courses 2020 - 2021
LAW T 549
International M&A Transactions
Credits:
2, Max 2
This course examines the rules applicable to international M&A transactions, both tax-deferred and taxable, including the anti-inversion rules of § 7874 and the rules under § 367 for a variety of tax-deferred transaction structures. Also covers the unique considerations applicable to taxable acquisitions of foreign target companies. Prerequisites: Introduction to Individual Income Taxation, T530 Tax Issues in Mergers and Acquisitions.
Not offered this academic year.