Recognizing the increasingly global nature of commerce, the United States amended its tax laws in 2006 to offer to foreign companies the same merger- and reorganization-based tax deferrals that only U.S. corporations previously enjoyed. In its July issue, Financier Worldwide magazine examines this change and what it means to both U.S. and foreign companies considering business combinations or reorganizations.
To provide readers with insight about the new legislation, the magazine turned to several industry leaders with expertise in the subject, including Bill Armstrong, a partner with the Moss Adams International Services Group. In the article, Armstrong discusses the background of the new rules, explains the key differences between the more flexible A-type reorganizations and B- and C-type reorganizations, and more.
To read the fill article - click here