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Corporate Taxation Through the Lens of Mergers and Acquisitions: Including Cross-Border Transactions
Corporate Taxation Through the Lens of Mergers and Acquisitions Including Cross-Border Transactions Author:Samuel C. Thompson, Jr. This book approaches corporate taxation through the lens of the M&A provisions of the Internal Revenue Code. To ensure that the reader has the appropriate background to explore concepts, Chapter 2 provides an introduction to basic corporate tax principles. Because of the globalization of business activity, this book introduces many of the issues... more » under the Code affecting both inbound and outbound cross-border transactions. The book also looks at various proposals to reform corporate taxation.« less