Published in Tax Notes on August 22, 2022
M&A activity started off strong in 2022, but due to economic and geopolitical uncertainty, it remains to be seen how the year will close.
When private equity sponsors make bolt-on acquisitions to existing portfolio companies or when corporate buyers expand operations through acquisitions, it must be considered how these acquisitions may affect a company’s post-closing state and local tax footprint, compliance obligations, and tax liabilities.
It is important to consult with a SALT adviser and assess potential tax planning opportunities early in the process of a business acquisition due to the range of state tax considerations that may become entangled.
In a recent Tax Notes article, A&M’s Louis Mancini highlights some of the key state corporate income tax considerations following the acquisition of a business and includes commentary on transfer tax considerations when acquiring a business.
Limited Partners! Part Deux: The Fifth Circuit Rewrites the LP Rules … Again
August 19, 2026
The Fifth Circuit has replaced its prior opinion in K Alain, L.L.L.P. v. Commissioner, adopting a new framework for determining when limited partners qualify for the self-employment tax exception.
India Tax Alert | Gujarat High Court Landmark Ruling on Corporate Guarantees
August 17, 2026
The recent Gujarat High Court ruling in Torrent Power Ltd. v. Union of India & Ors. is a significant development on the GST treatment of corporate guarantees between related persons .
USCIT Upholds IEEPA Suspension of De Minimis Treatment in Axle of Dearborn
August 13, 2026
A three-judge panel of the U.S. Court of International Trade held that IEEPA authorizes the President to suspend the Section 321 de minimis privilege worldwide — even though, under Learning Resources, IEEPA does not authorize the President to impose tariffs.
What U.S.-Headquartered Multinationals Must Get Right in Europe and Australia
August 12, 2026
In this new article originally published on Tax Notes International, July 20, 2026, Andrea Groiß, Janita Bach, and Alexander Hofmann explain what organizations need to get right, from understanding reporting obligations to establishing robust processes that support both compliance and stakeholder confidence.
