Corporate formations, reorganization, acquisitions, and liquidations
Overview:
Build a solid foundation.
This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.
The CPE self-study course focuses on corporate formations, reorganization, acquisitions and liquidations. This module covers the corporate level transactions typically seen in a crossborder context. The primary focus is on subchapter C concepts to illustrate corporate formation, reorganization, liquidation and sales.
Objectives:
Learning Outcomes
- Recall the tax free nature relating to the formation of a corporate entity.
- Recognize the different tax-free reorganizations permitted under US tax law and the requirements of each.
- Identify the tax consequences in an exit event such as a liquidation, related party sale, and third-party sale (with availability of certain elections).
Major Topics:
Key Topics
- Formations
- Reorganizations
- Acquisitions
- Liquidations
- Related party sales
- Third-party sales