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Impact of Tax Reform on Corporate Strategic M&A Transactions

June 27, 2018
3:00 PM to 4:00 PM EST

Meahgan Pear
Technical Support:

Technical Support
(BDO Employees):
  • Summary
  • Recording and Materials
Recent changes in U.S. tax laws have had an impact on corporate strategic M&A transactions. BDO to discuss:  
  • Various U.S. international tax developments that affect strategic deal structures
    • The “Transition Tax” as a debt-like item
    • Income inclusions from the “Global Intangible Low Tax Income” regime
  • Acquisition and utilization of tax attributes post-Tax Reform
    • NOLs and certain credits
    • Step up in tax basis (revised allocation preferences and ultimate value)
  • Operational tax efficiency post-acquisition
    • Strategic deal considerations related to the participation exemption for dividends from non-U.S. corporations
    • Minimum taxes aimed at safeguarding taxable income from base erosion
    • Interest deductibility