All material subject to strictly enforced copyright laws. © 2022 ITR is part of the Euromoney Institutional Investor PLC group.

Continuing to boom - ITR's M&A Special Focus launched


ITR has partnered with leading tax advisors from across the globe to provide insights into M&A activity in 2022 and beyond.

ITR has partnered with leading tax advisors from across the globe to provide insights into M&A activity in 2022 and beyond.

‘Globally, 2021 is the strongest opening nine months of M&A since records began’ according to data from Refinitiv, and this momentum looks set to continue in 2022.

With this surge in M&A activity, ITR brings you an exclusive insight into some of the most significant tax-related developments from the M&A world.

burckhardt’s article discusses various methods of recapitalisation where the focus is on the recapitalisation of the balance sheet and why recapitalisation measures should be clarified in advance to avoid unexpected tax consequences.

Meanwhile, LED Taxand take a closer look at recent amendments to Italy’s PEX regime in case of foreign subsidiaries, and considers why taxpayers may need further clarity.

Deloitte experts explain why, for jurisdictions like Mexico, a strategic approach can minimise uncertainty, flagging potential issues that must be reflected in the negotiation with contractual mechanisms, such as price, condition precedents or guarantees.

Continuing with the Mexico focus, Galicia Abogados explain how the tax reforms introduced in 2022 aim to tackle tax loopholes and strengthen mechanisms enabling tax authorities to perform audits and collect taxes.

Deloitte Greece explain how investors can avoid certain pitfalls when considering tax structures for foreign private equity funds.

Further insight comes from Greece with the experts from Zepos & Yannopoulos discussing tax considerations usually relevant for both sellers and buyers when planning and negotiating the transactional part of such acquisitions of non-listed companies seated in Greece.


In light of the increasing foreign investment in Indian companies, experts from KNAV discuss the tax implications of different types of investment.

Experts from Deloitteexplain why the Asia-Pacific region is expected to continue to be a key area of growth and M&A activity but consider why there are increasing tax risks on the horizon.

We hope you enjoy reading the practical insights from tax experts leading the way in our 2022 Mergers and Acquisitions guide.

Click here to read all the chapters from ITR's M&A Special Focus


more across site & bottom lb ros

More from across our site

The Italian government published plans to levy capital gains tax on cryptocurrency transactions, while Brazil and the UK signed a new tax treaty.
Multinational companies fear the scrutiny of aggressive tax audits may be overstepping the mark on transfer pricing methodology.
Standardisation and outsourcing are two possible solutions amid increasing regulations and scrutiny on transfer pricing, say sources.
Inaugural awards announces winners
The UN’s decision to seek a leadership role in global tax policy could be a crucial turning point but won’t be the end of the OECD, say tax experts.
The UN may be set to assume a global role in tax policy that would rival the OECD, while automakers lobby the US to change its tax rules on Chinese materials.
Companies including Valentino and EveryMatrix say the early adoption of EU public CbCR rules could boost transparency of local and foreign MNEs, despite the short notice.
ITR invites tax firms, in-house teams, and tax professionals to make submissions for the 2023 ITR Tax Awards in Asia-Pacific, Europe Middle East & Africa, and the Americas.
Tax authorities and customs are failing multinationals by creating uncertainty with contradictory assessment and guidance, say in-house tax directors.
The CJEU said the General Court erred in law when it ruled that both companies benefitted from Italian state aid.