Mergers and Acquisitions is available as a downloadable pdf.
Michael Lebovitz and Stephen Weerts of White & Case unpick how the recommendations from the OECD BEPS Action Plan, and EU state aid investigations, are likely to change the world of M&A.
François Auger and Julia Wang of Blake, Cassels & Graydon explore recent M&A-related developments in Canadian tax law aimed at clarifying and expanding the use of the corporate tax ‘bump’ tool.
The 2015 enhancements to China’s restructuring tax relief rules, the challenging new indirect offshore disposal rules in SAT Announcement 7, developments in financial instrument tax classification and the revamped tax treaty relief procedures are the focus of this article by KPMG’s John Gu, State Shi, Josephine Jiang, Chris Mak and Yvette Chan.
Alke Fiebig and Ann-Kristin Lochmann of PwC analyse recent changes in German tax law and several court decisions which are expected to have significant impact on the daily M&A tax practice. They also provide an update on BEPS developments in Germany.
Rolf Wüthrich and Noëmi Kunz-Schenk of burckhardt provide an update on the new Swiss approach to net wealth taxation of shares in start-ups.
Steve Edge and James Hume of Slaughter and May look at M&A perceptions from the UK, highlighting areas of tax uncertainty despite continued resurgence in dealmaking activity.
David Forst and Jim Fuller of Fenwick & West summarise numerous developments in the US M&A tax landscape after a record year for dealmaking – driven by healthcare and technology industries – which puts 2015 on par with 2007 numbers, adjusted for inflation.