US: US federal income tax considerations in cross-border spin-offs
Tax-free spin-offs are increasingly becoming the method of choice for companies wishing to dispose of an unwanted business. Brandon Hayes, of Ernst & Young, explains the obstacles businesses must overcome to qualify a spin-off as a tax-free transaction under US federal tax law.
To access our market-driven intelligence please request a trial here.
Read this article – and more – for a one-week period.