Issue 76 - External publication of KPMG's M&A Tax Group, focusing on topical issues impacting transactions. In this issue: Designated currency elections and new forex anti-avoidance provisions; Sale of assets to a sister subsidiary at an undervalue; Australian private equity rulings; New French anti-abuse measures introduced; US Federal Income Tax - New law temporarily extends selected tax provisions; Ordinary share capital and tiered dividends; Proposed codification of ESCs C10 and C16.
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