U.S. Taxation of International Mergers, Acquisitions and Joint Ventures delivers expertise and guidance on the tax consequences of international M&A activity. Hundreds of practical examples demonstrate opportunities and critical considerations for readers undertaking an acquisition or divestiture of a business located in a foreign country.

Written by top experts in the field--D. Kevin Dolan, Patrick Jackman, Philip Tretiak, and Ronald Dabrowski, U.S. Taxation of International Mergers, Acquisitions and Joint Ventures analyzes and categorizes transactional alternatives in approaching M&A problems.

U.S. Taxation of International Mergers, Acquisitions and Joint Ventures covers such topics as:

• The interface of the Internal Revenue Code and the tax laws of foreign jurisdictions
• Inconsistencies in the treatment of business entities among foreign jurisdictions
• Formation of the venture, including outbound transfers to and from partnerships

Readers will find answers to such questions as:

• Should the corporation incur debt to finance foreign operations within the U.S. group or other foreign subsidiaries?
• How does the corporation contribute intangibles to a foreign joint venture?
• Should any U.S. multinational company continue to have a U.S. parent?
• How should the corporation use inter-company sales of stock to repatriate cash?