Business Organization Tax Mergers & Acquisitions

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A SWISS PRINCIPAL MODEL CASE STUDY: RESTRUCTURING A MULTINATIONAL CORPORATION THROUGH TERRITORIAL OPTIMIZATION

The Swiss Principal model has become an effective means to optimize the structure of multinational companies on a regional basis, maximizing efficiencies by restructuring EMEA-area procurement, distribution and sales...more

M&A Update: Treasury Department Proposes To Expand Anti-Inversion Rules

The Treasury Department, in its Fiscal Year 2015 Revenue Proposals (the “Green Book”), has proposed to significantly tighten Section 7874 of the Internal Revenue Code, effective January 1, 2015, reducing the ability of a U.S....more

Proposed Regulations On Imported Built-In Losses Include Some Controversial Aspects

Proposed Regulations (REG-161948-05, 9/6/13) dealing with the importation of built-in loss properties under Sections 334(b)(1)(B) and Section 362(e)(1) are designed "to prevent erosion of the corporate tax base through the...more

Selling Privately Held Businesses – Interview with Stephen Gulotta, Managing Member, Mintz Levin's New York Office [Video]

Attorney Stephen Gulotta, Managing Member of Mintz Levin's New York office, discusses the importance of advance planning in the sale of privately held companies. ...more

IRS Relies on Rule from 1800s to Justify Tax Preparer Regulations

IRS Relies on Rule from 1800s to Justify Tax Preparer Regulations by Joseph M. Donegan on October 9, 2013 The Internal Revenue Service is pulling out all the stops to support a set of proposed rules that would allow it...more

Investors Plead Guilty to Rig Bids at New Jersey Municipal Tax Auctions

Investors Plead Guilty to Rig Bids at New Jersey Municipal Tax Auctions by Frank L. Brunetti on October 3, 2013 Two financial investors who purchased municipal tax liens pleaded guilty today for their roles in a...more

The U.S. Announces Penalty Rates for Swiss Banks Involved in Tax Probe

The U.S. Announces Penalty Rates for Swiss Banks Involved in Tax Probe by Joseph M. Donegan on September 16, 2013 The Department of Justice unveiled a new program designed to both encourage Swiss banks to cooperate with...more

Hospital Acquisitions of Physician Practices: Practical Tips for Both Parties

Introduction - Throughout the United States, hospitals and physicians are engaging in various affiliation models in order to adapt to the changes resulting from health care reform. While these affiliations take many...more

IRS Begins Crackdown of Small Businesses

IRS Begins Crackdown of Small Businesses by Joseph M. Donegan on September 13, 2013 Small businesses may face increased scrutiny from the Internal Revenue Service, which recently announced that it believes small...more

Lobstermen Fall Victim to Supply and Demand

Lobstermen Fall Victim to Supply and Demand by Dan Brecher on September 13, 2013 Businesses of all sizes and in all industries must contend with the age-old economic principle of supply and demand. Whether your business...more

The IRC §409A Minefield

The IRC §409A Minefield by James F. McDonough, Jr. on September 11, 2013 Tax professionals frequently encounter non-qualified deferred compensation plans (“NQDCA”) in the context of an estate or business. NQDCA’s...more

Uneasy Link Between Federal Income Tax And NJ Gross Income Tax

Uneasy Link Between Federal Income Tax And NJ Gross Income Tax by James F. McDonough, Jr. on September 6, 2013 There is a difficult and uneasy relationship between the Federal Income Tax (FIT) and the New Jersey Gross...more

Kodak Receives Final Approval to Make Bankruptcy Emergence

Kodak Receives Final Approval to Make Bankruptcy Emergence by Joel R. Glucksman on September 5, 2013 Photography pioneer Eastman Kodak Co. has experienced a rough 19 months after seeking Chapter 11 bankruptcy protection...more

So You Want to Start a New York Food Truck Business?

So You Want to Start a New York Food Truck Business? by Gary S. Young on September 2, 2013 Food trucks, a/k/a mini-restaurants on wheels, have become popular business ventures for food service entrepreneurs. However,...more

NCAA’s Request to Delay O’Bannon Lawsuit Causes More Complex Litigation

NCAA’s Request to Delay O’Bannon Lawsuit Causes More Complex Litigation by Anthony Caruso on August 30, 2013 The National Collegiate Athletic Association has petitioned a federal court to delay the Ed O'Bannon lawsuit...more

Bankruptcy Judge Hesitant to Approve AMR’s Bankruptcy Plan

Bankruptcy Judge Hesitant to Approve AMR’s Bankruptcy Plan by Joel R. Glucksman on August 27, 2013 The Justice Department's unexpected antitrust lawsuit that is designed to halt the merger of US Airways and American...more

Will the Bitcoin Become a New Tax Evasion Tool?

Will the Bitcoin Become a New Tax Evasion Tool? by Joseph M. Donegan on August 19, 2013 Bitcoins, a controversial but highly popular global digital currency, is being used by more consumers to make several types of...more

Oil, Gas Industry Faces Scrutiny for Labor Practices

Oil, Gas Industry Faces Scrutiny for Labor Practices by Frank L. Brunetti on August 16, 2013 In light of a recent government report that shed light on the prevalence of incorrect worker classification, many companies...more

Report: Companies Failing at Worker Classification

Report: Companies Failing at Worker Classification by Joseph M. Donegan on August 14, 2013 A large number of small, mid-market, and large companies nationwide are failing to comply with the Internal Revenue Service...more

OECD Announces Plan for Tax Evasion Reduction

OECD Announces Plan for Tax Evasion Reduction by Joseph M. Donegan on August 2, 2013 Tax law violations are typically a crime that most people hear about in domestic news, but tax evasion and fraud appear to be an...more

IRS Rules That A Partially Tax-Free Transaction Qualifies As ‘Covered Transaction’ For Purposes Of The Transaction Cost...

The Internal Revenue Service (the Service) recently released Priv. Ltr. Rul. 2013-19-009, which interprets the transaction cost regulations of Treas. Reg. §1.263(a)-5....more

New Regulations Provide Advantageous Acquisition Structures

New regulations issued by Treasury under Section 336(e) permit certain stock acquisitions to be treated as asset purchases, allowing buyers access to stepped-up asset basis and corresponding depreciation and amortization...more

Foreign Affiliate and Other Tax Changes Proposed

On July 12, 2013, federal Finance Minister Jim Flaherty released legislative proposals (the Proposals) affecting certain international tax rules in the Income Tax Act (Canada) (the ITA) and the Regulations under the ITA. The...more

New Section 336(e) Election Provides Additional Flexibility in Taxation of Stock Transactions

On May 15, 2013, the Department of the Treasury issued final regulations regarding a new election now permitted under Section 336(e) of the Internal Revenue Code that allows sellers to elect to treat transactions structured...more

Exchangeable Share Structures Revisited

Exchangeable share structures have been a fixture in structuring cross-border share exchange mergers and acquisitions involving Canadian corporations for decades. Although the Canadian government previously announced plans to...more

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