학술논문
M&A landscape changes, and how interest limitation may mean more changes
Document Type
Journal Article
Author
Source
Ir. T.R. 2022, 35(4), 163-168
Subject
Language
English
ISSN
1649-7899
Abstract
Discusses how recent Irish tax changes have affected the market for mergers and acquisitions (M&A), including changes to the controlled foreign company and hybrid rules, and the limit on interest deductibility, which could affect the use of debt financing to fund M&A.