Taxpayers buy, sell and reorganise companies in more and more countries around the world. Revenue authorities are rushing to put in place the most appropriate rules and regulations for those deals. International businesses require world-class tax advice to help them deal with these complex M&A tax rules.
It is in this context that International Tax Review co-publishes the new edition of its M&A tax yearbook with leading tax advisers: Accreo Taxand, Alston & Bird, Deloitte, Dewey Ballantine, Ernst & Young, KPMG, Landwell & Associés, PricewaterhouseCoopers and Slaughter and May. The guide is the 34th in the magazine's Tax Reference Library series which has been designed to give in-house tax counsel and directors the most cutting-edge advice for planning their corporation's tax strategy in a range of practice areas.
KPMG in Belgium discusses what new rules the government needs to implement to comply with the EU Merger Directive.
Deloitte in Colombia considers the tax issues for foreign investors coming into that country.
Changes to participation exemption and thin-capitalisation rules are just some of the significant reforms in France this year, according to Landwell & Associés.
Investors should be aware of what two significant pieces of tax legislation mean for M&A in Germany, believe PricewaterhouseCoopers.
Leveraged buy-outs in Italy have critical tax issues associated with them, warn Dewey Ballantine.
The different takeover and squeeze-out methodologies in Japan should not be forgotten, point-out Ernst & Young
Kazakhstan M&A is booming but tax legislation still has its wrinkles, believe Ernst & Young.
A network of double taxation agreements is one of Mexico's strengths for foreign investors, report PricewaterhouseCoopers
Poland's M&A market is booming but the tax rules haven't quite caught up, according to Accreo Taxand.
Comprehensive analysis is required before getting involved in M&A in Russia, reports Ernst & Young.
PricewaterhouseCoopers in Switzerland reports that more tax legislation relevant to M&A could be on the way.
Slaughter and May believes the UK can still offer companies many tax advantages.
New US rules are good news for corporations that sell all or part of their assets to a related company, reports Alston & Bird.
We hope the insights these specialist tax advisers offer in International Tax Review's M&A Tax Yearbook 2007 provide you with some valuable knowledge for your transactions in this area.
Ralph Cunningham
Managing editor, International Tax Review
