The year 2021 started in the most positive way for merger and acquisition (M&A) activity. According to GlobalData, global M&A activity increased by 48% in the first quarter of 2021 compared to the first quarter of 2020, and this trend looks set to continue as global economies gradually recover from COVID-19 and companies adjust to the new normal.
With a strong market ahead predicted by many global leaders, ITR brings you an exclusive insight into some of the most significant tax-related developments from the M&A world.
Fenwick discuss how higher rates and tighter limits on deductions could decrease inbound investment into the US.
Tax Partner AG, Taxand Switzerland provide an overview of the typical Swiss taxes and tax risks encountered in M&A transactions involving Swiss targets.
Meanwhile, KPMG China explain how regulatory developments in the private equity space will ensure that Hong Kong SAR remains a leading jurisdiction for offshore funds to establish their regional platforms.
LED Taxand take a closer look at the applicability of the PEX regime and considers how the exit tax law in Italy could be amended.
Chevez Ruiz Zamarripa explain how global businesses have been forced to adapt their M&A activity owing to the coronavirus pandemic. burckhardt law firm summarise the impact of the envisaged abolition of the Swiss issuance stamp duty and explains why further reform would make Switzerland even more attractive as a business location.
We hope you find the 2021 Mergers and Acquisitions guide to be an interesting read.
Click here to read all the chapters from ITR's M&A Special Focus
