Kendall Fisher

Kendall Fisher

Dorsey & Whitney LLP

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Canadian Corporations Acquiring U.S. Target Companies in Tax-Deferred Transactions: When Business Activities Outside the U.S....

In transactions in which a Canadian corporation seeks to acquire a U.S. target entity for shares of the Canadian acquiror in a transaction intended to be tax-deferred for U.S. federal income tax purposes, the ability of U.S....more

9/27/2021  /  Acquisitions , Active Trade or Business Test , Canada , Foreign Acquisitions , Foreign Entities , Internal Revenue Code (IRC) , IRS , Target Company , Tax Deferral , Tax-Deferred Exchanges
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