Carve-Out Financial Statements: Tax Considerations and Complexities |
As more companies refocus on their core strategies to sustain growth, many are finding the divestiture component of their mergers and acquisitions transactions increasingly complex. Particularly challenging is determining the tax provision information for preparing carve-out financial statements in conjunction with a divestiture.
In a new report, Deloitte discusses tax issues arising from a divestiture, including those related to:
- Legal entity structure
- Allocation of temporary differences
- Tax-sharing agreements
- Tax filing
- Tax provision
- Documentation considerations
The report also includes responses to polling questions posed to more than 2,100 executives on the difficulties in pulling together deferred taxes in a carve-out, determination of effective state tax rates and future use of carve-out statements.
Download the full report at the bottom of the page to learn more.
Last updated
Carve-Out Financial Statements: Tax Considerations and Complexities
(635.94 KB)
