Copying and distributing are prohibited without permission of the publisher

Mergers and Acquisitions 2017

  • Download

    Mergers and Acquisitions is available as a downloadable PDF.

  • Editorial

  • Key tax challenges and opportunities facing China outbound investors

    With increased in Chinese investment to all parts of the world, KPMG China’s John Gu, partner, Michael Wong, partner, Alan O’Connor, director, and Karen Lin, director, take a look at the tax challenges for businesses and best practices to ensure Chinese investors’ offshore structures are efficient.

  • Ireland: Domestic dependability, international variability

    Little has changed in Irish domestic tax law to affect M&A transactions in 2016. Nevertheless, international developments, both political and fiscal, have made for a very different landscape, impacting the type of deals being done and indeed the appetite for dealmaking, write Aisling Burke and Caroline Devlin of Arthur Cox.

  • Tax clauses in a share purchase agreement under Dutch law

    Frank Buitenwerf and Roos Jongeneel of Taxand Netherlands explore the main considerations of the tax clauses in a share purchase agreement that are governed by Dutch law.

  • Swiss rules on withholding tax securities – discrimination of foreign investors?

    Switzerland has been known for a long time as a popular location for international trading companies. Due to its business-friendly environment it has hosted all types of trading companies, from headquarters of multinationals to small trading offices with only one employee, for decades. Such companies may face a serious withholding tax risk, write Rolf Wüthrich and Noëmi Kunz-Schenk of burckhardt.

  • M&A environment and trends in Ukraine

    Asters’ Constantin Solyar, partner, Alexey Khomyakov, partner, and Pavlo Shovak, associate, provide a breakdown of the tax work included in structuring Ukraine transactions and the influence of external regulations on deals.

  • Will the shifting tectonic plates of international politics move the UK into the Atlantic?

    Steve Edge and James Hume of Slaughter and May face down the biggest issues facing UK taxpayers. Since the article they wrote last year was published, two things have loomed large on the UK M&A horizon.

  • US international M&A tax developments

    There has been a large number of US developments in the M&A area, particularly due to a series of regulations and other guidance issued by the Obama Administration in its final two months in office. Jim Fuller and David Forst of Fenwick & West explore what these developments mean for taxpayers.

International Tax Review Profile

RT @BrigitteAlepin: So proud of the new book WINNING THE TAX WARS. Bringing together well-known tax experts, this book presents outstanding…

Dec 7 2017 04:08 ·  reply ·  retweet ·  favourite
International Tax Review Profile

REVEALED: The top 10 of ITR's #GlobalTax50 2017 is out now. Find it here: (subscription or free trial required)

Dec 7 2017 01:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

ITR has opened the submissions period for the European Tax Awards 2018. Full details here:

Dec 6 2017 01:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@aloysrigaut @AuroChardon @ElodieLamer @JeanComte @diego_bxl @bsmithmey @afpfr @pierremoscovici @EU_Taxud @EU2017EE…

Dec 5 2017 04:55 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Is this it? 17 #taxhavens, mostly tiny countries or emerging economies on the #EUblacklist? ❌Swit…

Dec 5 2017 02:25 ·  reply ·  retweet ·  favourite
International Correspondents