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Webinar: Tax Aspects of Cross Border Mergers, Acquisitions and Restructurings of Closely Held Business Enterprises – Part 1

January 6, 2021 @ 12:00 pm 1:30 pm

This program offers 1.5 participatory MCLE credits; 1.5 Legal Specialization in Taxation Law.


A number of factors are contributing to an increase of transactions involving closely held businesses. These factors include enactment of the Tax Cuts and Jobs Act 2017, COVID-19 worldwide pandemic, recent U.S. election results, BREXIT and political unrest and tensions in Asia.

Tax usually is not the principal driver of M & A transactions. Tax consequences often determine form and structure.
In Part One of the two part webinar, the panel of presenters will consider the tax aspects of the following categories of cross-border transactions seen in the closely held space:

  • Offshoring transactions including transfer of assets by a U.S. person to a foreign corporation and liquidation of a U.S. subsidiary of a foreign parent.
  • Taxable acquisitions including acquisition of assets or shares of a foreign corporation and acquisition by a foreign of shares and assets of a U.S. corporation.

The transactions are presented as a series of practical case studies with annotated diagrams. Alternatives will be considered as well as compliance matters.

Speakers: Alexander Lee and William Norman
Moderator: Raul Villarreal Garza

We are committed to accessibility! Virtual events are equipped with closed captioning. To request an in-person accommodation, send us a note at accessibility@calawyers.org or contact us at 916-516-1760 for assistance.

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