Timothy S. Shuman
Subscribe to Timothy S. Shuman's PostsTimothy (Tim) S. Shuman focuses his practice on corporate and international tax matters for US and non-US multinationals, with particular emphasis on domestic and cross-border acquisitions, dispositions, restructurings and liquidations. He has extensive experience in structuring spin-offs and tax-free reorganizations involving publicly traded and privately held companies, and regularly represents clients in obtaining private letter rulings and other guidance from the Internal Revenue Service (IRS). He also works on tax issues involving regulated investment companies. Read Tim Shuman's full bio.
M&A Tax Aspects of Republican Tax Reform Framework
By McDermott Will & Emery, Alejandro Ruiz and Timothy S. Shuman on Oct 11, 2017
Posted In Tax Reform, Uncategorized
The outline of pending tax reform provisions remain vague, but a significant impact on M&A activity is expected by way of corporate tax cuts, interest deductibility, changes to the expensing of capital investments, a reduction of the pass-through tax rate and changes to our international (territorial) tax system. Continue Reading
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Tax Bar Has Serious and Substantial Comments to the Proposed IRC Section 385 Regulations
By K. Christy Vouri-Misso and Timothy S. Shuman on Jul 1, 2016
Posted In IRS Guidance, Transfer Pricing Resource, Uncategorized
On April 4, 2016, the Internal Revenue Service and the US Department of the Treasury issued proposed regulations pursuant to Internal Revenue Code (IRC) section 385 addressing whether an interest in a related corporation is treated as stock or indebtedness for US federal income tax purposes (Proposed Regulations). On June 29, 2016, both the DC...
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