المؤلفون: Jodoin, Claude E.^1,2, Morin, Caroline^3,4

المصدر: Report of Proceedings of the Annual Tax Conference Convened by the Canadian Tax Foundation. 2022 conference report, p1-80. 80p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *EARNOUT provisions, *FISCAL policy, *WITHHOLDING tax

مصطلحات جغرافية: CANADA

المؤلفون: Maguire, Kim¹, Shafer, Jeffrey²

المصدر: Report of Proceedings of the Annual Tax Conference Convened by the Canadian Tax Foundation. 2021 conference report, p1-28. 28p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *CORPORATE taxes, *TAXATION, PANDEMICS

مصطلحات جغرافية: CANADA

المؤلفون: AYERS, BENJAMIN C.¹, LEFANOWICZ, CRAIG E.², ROBINSON, JOHN R.³

المصدر: Contemporary Accounting Research. Summer2007, Vol. 24 Issue 2, p315-344. 30p. 8 Charts.

مصطلحات موضوعية: *CAPITAL gains tax, *TAXATION of mergers & acquisitions, *TRANSACTION costs, *REVENUE accounting, *BREAK-even analysis, *CORPORATE taxes, *STRATEGIC planning, *INVESTMENT analysis, *STOCKHOLDERS equity

المؤلفون: Shih, Michael S. H.¹

المصدر: Contemporary Accounting Research. Spring1994, Vol. 10 Issue 2, p453-481. 29p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *CONGLOMERATE corporations, *CORPORATE taxes, *TAX benefits, *TAX planning, *TAX laws

المؤلفون: Horwitz, Bertrand¹, YOUNG, ALLAN²

المصدر: Journal of Accounting Research (Wiley-Blackwell). Spring72, Vol. 10 Issue 1, p96-107. 12p. 6 Charts.

مصطلحات موضوعية: *TENDER offers, *TAXATION of mergers & acquisitions, *STOCKHOLDER wealth, *BIDS, *STOCKHOLDERS equity, *SALE of business enterprises, *TAXATION

المؤلفون: Bradley, Ian¹, Bright, Jonathan

المصدر: Canadian Tax Journal / Revue Fiscale Canadienne. 2019, Vol. 67 Issue 2, p383-410. 28p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *CONTINUITY of interest, *STOCK transfer, *LIQUIDATION, *TAX laws, TAXATION of corporate reorganizations, STATUTORY interpretation

مصطلحات جغرافية: CANADA

المؤلفون: DeNovio, Nicholas J.¹, Fisher, Miriam L.¹, Shashy, Stephen N.^2,3, McCrain, Eli P.^2,4

المصدر: International Tax Journal. May/Jun2019, Vol. 45 Issue 3, p5-28. 24p. 3 Diagrams.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *CORPORATE taxes, *TAX administration & procedure, *MERGER agreements, UNITED States tax laws

المؤلفون: Glicklich, Peter A.¹, Benson, Gregg M.¹

المصدر: Canadian Tax Journal / Revue Fiscale Canadienne. 2018, Vol. 66 Issue 4, p1073-1086. 14p.

مصطلحات موضوعية: *TAX reform, *TAXATION of mergers & acquisitions, CANADA-United States relations

المؤلفون: Glicklich, Peter A.¹, Benson, Gregg M.¹

المصدر: Canadian Tax Journal / Revue Fiscale Canadienne. 2017, Vol. 65 Issue 4, p1077-1085. 9p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *TAX laws

مصطلحات جغرافية: CANADA

المؤلفون: Skavlem, Jon P.¹, Scaffidi, Donna¹, Peric, Gary²

المصدر: Journal of State Taxation. Summer2017, Vol. 35 Issue 3, p19-63. 11p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *MERGERS & acquisitions, *BUSINESS forecasting, *CORPORATE reorganizations, CORPORATE tax laws

مصطلحات جغرافية: UNITED States

المؤلفون: FABER, PETER L.¹

المصدر: Journal of Taxation. Jan2017, Vol. 126 Issue 1, p5-13. 9p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *SALES tax, *LIQUIDATION

المؤلفون: Wilcox, Justin N.¹, LaSaracina, Lisa J.²

المصدر: Journal of Accountancy. Dec2017, Vol. 224 Issue 6, p1-5. 5p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *MERGER agreements, *TAXPAYER compliance, *SUBCHAPTER S corporations, *ASSET acquisitions

المؤلفون: Duffany, Patrick¹, Peck, Milo W.¹, Rosenthal, Corey¹

المصدر: CPA Journal. Feb2016, Vol. 86 Issue 2, p56-59. 4p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *SALE of business enterprises, *TAXATION, *MERGERS & acquisitions, *TAXATION of business enterprises, *INHERITANCE & transfer tax, *INCOME tax, TAXATION of corporate divestitures, U.S. states

مصطلحات جغرافية: UNITED States

المؤلفون: Board, Donald P.

المصدر: M&A Tax Report. Sep2016, Vol. 25 Issue 2, p1-8. 8p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *DISGUISED sales, *CORPORATE reorganizations

الشركة/الكيان: ENERGY Transfer LP ETE, WILLIAMS Cos. Inc. WMB

المؤلفون: Iorio, Samantha¹, Yu, Ines¹, Collinge, Mike¹

المصدر: Canadian Tax Journal / Revue Fiscale Canadienne. 2023, Vol. 71 Issue 3, p895-928. 34p.

مصطلحات موضوعية: *INCOME tax, *EARNOUT provisions, *TAXATION of mergers & acquisitions, *COST recovery method, *GOODWILL (Commerce)

مصطلحات جغرافية: CANADA

الشركة/الكيان: CANADA Revenue Agency

المؤلفون: O'Connell, K. Tyler, Burton, Emily V., Ripple, Julia B.

المصدر: Business Law Today. Oct2015, p1-4. 4p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *CORPORATE taxes, LEGAL settlement, CIVIL procedure

الشركة/الكيان: DELAWARE. Court of Chancery

المؤلفون: Skinner, William R.

المصدر: Journal of Taxation. Dec2010, Vol. 113 Issue 6, p360-371. 12p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *TAX collection, *PUBLIC companies, *TAXATION of stocks, *CLOSE corporations, LAW & legislation, UNITED States tax laws

مصطلحات جغرافية: UNITED States

المؤلفون: Rubinger, Jeffrey L.¹, Sherman, William B.², Goldberg, Sanford H., Alpert, Herbert H., Leitner, Abraham

المصدر: Journal of Taxation. May2005, Vol. 102 Issue 5, p290-306. 12p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *CORPORATIONS, STATUTES

مصطلحات جغرافية: UNITED States

الشركة/الكيان: UNITED States. Internal Revenue Service

المؤلفون: Friedman, Michael, Thomas, Richard, Haney, Mary-Ann¹

المصدر: Canadian Tax Journal / Revue Fiscale Canadienne. 2004, Vol. 52 Issue 1, p153-158. 6p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *TAX laws, *CORPORATE taxes, *ACTIONS & defenses (Law)

مصطلحات جغرافية: CANADA

الشركة/الكيان: BJ Services Co. BJS, CANADA. Tax Court

المؤلفون: Rothman, Robert

المصدر: Tax Lawyer. Spring2002, Vol. 55 Issue 3, p711. 50p.

مصطلحات موضوعية: *TAXATION of mergers & acquisitions, *TAX lawyers