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Impact of Pillar Two on Tax Risk Apportionment for a Corporate Sale

JD Supra: Mergers

How do you draft a tax covenant for a corporate sale when the Seller Group is within the scope of a Pillar Two charge? This is an issue that will become increasingly relevant as we approach the Pillar Two start date at the end of 2023. Please see full Publication below for more information. By: Bryan Cave Leighton Paisner

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The Current State of the Veterinary Industry: Independent Practice Sales to Corporate Consolidators

JD Supra: Mergers

Independent veterinary practices have increasingly been sold to corporate consolidators, a trend driven by various economic, operational, and market factors. Over the past few years, significant shifts have occurred within the veterinary field, especially when it comes to veterinary practice ownership.

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Preparing for a Corporate Real Estate Sale: Top 10 Tips

JD Supra: Mergers

When the penny does drop, a highly significant (and often underappreciated) factor in ensuring an efficient and successful deal for all parties comes down to preparation for sale by the vendor.

Sale 165
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UK Supreme Court confirms no deduction for expenses related to share and asset sale

JD Supra: Mergers

The ruling addresses the issue of whether professional advisory fees incurred in contemplation of a sale of a group company (actually resulting in a sale of a business) can be deducted as expenses of management by a holding company when calculating its liability for corporation tax. By: Proskauer - Tax Talks

Sale 171
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Purchases and Sales of an Incorporated Business: Asset Acquisitions and Stock Sales

JD Supra: Mergers

There are two primary ways to structure the taxable purchase and sale of an incorporated business. The parties may engage in an asset acquisition, in which the buyer purchases assets directly from the target corporation. By: Ward and Smith, P.A.

Sale 152
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Does Amending A Shareholders Agreement Require Qualification Under The California Corporate Securities Law?

JD Supra: Mergers

A significant amount of background is required to answer the question of whether amending a shareholders agreement is subject to qualification under the California Corporate Securities Law. Code § 25017(a).

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Preparing to Sell Your Business

JD Supra: Mergers

Why does it take so long to prepare your business for sale? The simple reason is that many owners of LLCs, S Corporations, and even C Corporations do not keep up to date with business financial records and the documentation required to successfully sell or transfer a business.

Business 288