Layla Asali and George Hani will speak at PLI's Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2022 conference on November 17, 2022, in Chicago. 

Asali will speak on a panel titled "Restructuring Multinational Groups." This panel will cover topics including:

• Cross-border structuring issues
• The impact of GILTI, foreign-derived intangible income ("FDII"), base erosion anti-abuse tax ("BEAT"), Section 163(j) and anti-hybrid rules
• Pending legislative and international proposals
• The location of third-party and intercompany financing arrangements
• Tangible and intangible asset ownership
• Intercompany service and contract arrangements

Hani will present, as part of a panel, "Tax Accounting Issues in Mergers and Acquisitions." Panelists will discuss:

• Tax accounting issues arising in taxable and tax-free acquisitions, dispositions and recapitalizations
• Treatment of M&A expenses
• Success-based fees
• Milestone payments
• Capitalized costs
• Recent IRS guidance
• Accounting method issues
• The impact of the CARES Act and the Tax Cuts and Jobs Act of 2017 on tax accounting issues arising in a mergers and acquisitions context