Matthew Brown

Matthew Brown

A&O Shearman

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Funding Rule Under Notice 2023-2 Expands the Scope of the Stock Buyback Excise Tax to Repurchases of Stock of Many Foreign...

Notice 2023-2 (the “Notice”) provides guidance regarding the scope and application of the excise tax on buybacks of stock of publicly traded domestic corporations and certain publicly traded foreign corporations (the “Excise...more

4/4/2023  /  Business Taxes , Corporate Taxes , Excise Tax , Internal Revenue Code (IRC) , IRS , Tax Planning , Tax Reform
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