The complexity of the Brazilian tax system can take an unwary investor by surprise. Fabio Kenji Ota and Juliana Deslandes of Ernst & Young Terco explore the potential impact of this on M&A activity at this crucial time of increased positivity surrounding growth opportunities in Brazil.
The financial downturn has caused significant problems for the banking sector in Cyprus and Greece. During this economic turmoil, M&A takes on a special significance, argue Chris Damianou and Michalis Zambartas of Eurofast Taxand.
The German M&A market is picking up. Klaus Schmidt and André Gloede of PwC look at the tax changes which will affect deal-making.
Sumeet Khurana of Lakshmikumaran & Sridharan looks at the proposed changes in Finance Bill 2013 to alter the entire tax regime for the buy back of shares and the negative consequences they will have for taxpayers.
As a result of recently introduced temporary provisions concerning trapped profits, Yaron Kafri and Doron Mutai of Ernst & Young Israel address some of the main tax considerations relating to the acquisition of Israeli companies that have benefitted from the capital incentives legislation.
Mexico is not just one of the most attractive investment locations in Latin America, but one of the best investment locations all around the globe, argue Yazmin Cáceres, David Cuellar, and César Salagaray of PwC.
Hans Grimbergen and Ivo Middelink of Ernst & Young Belastingadviseurs argue that the Dutch secretary of state has not gone far enough in overhauling the tax treatment of interest on acquisition debt and look at the various tax aspects of M&A which are causing problems in the Netherlands.
Maureen O'Donoghue and Sergey Pogorelov of Ernst & Young consider some of the key tax issues in Russian M&A transactions.
Pasquale Pistone and Rolf Wüthrich of burckhardt want Switzerland to implement a new tax system allowing it to actively pursue its right to be tax competitive, while assuring the EU a level playing field with the prohibition of selective tax advantages in the internal market.
Brandon Hayes of Ernst & Young looks at US provisions designed to deter inversions.