Mergers & Acquisitions is available as a downloadable PDF
Despite a resurgent global transaction market, and signs that corporate confidence on Wall Street and beyond is returning to levels not seen since the global financial crisis, challenges remain as new waves of legislation are expected at both domestic and international level throughout this year. Matthew Gilleard tracks tax transactional trends across the Americas.
Governments across the Asia-Pacific region are actively pursuing various updates to their respective tax codes, mostly aimed at incentivising multinational activity in their jurisdiction. Meredith McBride looks at how these efforts are impacting the transactional market.
Transactional work varies from jurisdiction-to-jurisdiction with the ebb and flow of various economic cycles, but a prevailing theme across the EMEA region has been that more and more advisory firms are urging taxpayers to prepare for the impact of the OECD’s base erosion and profit shifting (BEPS) action plan. Joe Stanley-Smith investigates how this is impacting key jurisdictions across the region.
A deal may be ‘done’ when terms are agreed and dotted lines are signed, but closing the deal is only the beginning. Michael Lebovitz and Stephen Weerts of White & Case share best practices on managing the post-acquisition integration process.
John Gu, Christopher Mak and Yvette Chan of KPMG China analyse changes to China’s indirect share transfer rules, with Circular 698 being replaced by a new regulation, along with general anti-avoidance rules.
Emile Steevensz of Steevensz|Beckers Tax Lawyers provides a comprehensive overview of the tax rules applicable to M&A transactions in Curaçao
Alke Fiebig and Ann-Kristin Lochmann of PwC look at the loss forfeiture rules based on a draft decree from the Federal Ministry of Finance as well as real estate transfer tax issues and changes to the German Reorganisation Tax Act related to M&A activity
Rolf Wüthrich of burckhardt describes the legal practices used by the Swiss authorities, which taxpayers should consider when concluding Swiss share deals.
Steve Edge of Slaughter and May looks at the M&A tax landscape in the UK, analysing how trends being seen around the world are impacting, and being perceived in, the UK.
David Forst of Fenwick & West takes a technical look at what the US tax authorities are doing to reduce the benefits available under inversion.