Balkans and Cyprus: Getting the tax right in transactions Slobodan Mihajlovic of Eurofast Global. and Natasha Mavrommati and Anna Zafirova of Eurofast Taxand Cyprus discuss the appeal of tax systems in the Balkan countries, and analyse why investors in those jurisdictions like to use Cyprus to make their investments
Canada: Structuring acquisitions involving Canadian targets One important consideration for a non-resident structuring an acquisition of a Canadian corporation is to ensure that income of the corporation can be repatriated with a minimum of Canadian tax, explains Henry Chong of Gowlings – Taxand
China: Achieving successful M&A deals in China Understanding and navigating China’s evolving tax landscape is key to unlocking its vast M&A opportunities, believe Mark Lowry and David Chan of Ernst & Young
Germany: German tax attributes in transactions Taxpayers need to be aware of rules about loss and interest carryforwards and change of control, if they want to achieve tax-efficient transactions in Germany, warns Hans-Martin Eckstein of PwC
India: The impact of the proposed Direct Tax Code on M&A Taxpayers hope that the introduction of the Direct Taxes Code in India in 2012 will make the tax system simpler and allow for quicker completion of transactions, say Praveen Bhambani and Manvi Sharma of PwC
Israel: Changes in Israeli tax environment may affect M&A The tax authorities have indicated that they will scrutinise transfer pricing arrangements more closely, which could be significant for post-merger integration, explain Sharon Shulman, Yaron Kafri and Doron Mutai of Ernst & Young
Italy: Making acquisitions in the Italian marketplace Companies can use the Italian tax code to take advantage of a recovering M&A market, but there are downsides that they should be aware of, too, explains Roberto Lazzarone of Ernst & Young
Kazakhstan: Prepare well before investing in Kazakhstan A thorough understanding of recent changes to Kazakhstan’s Tax Code is essential for any investor considering the acquisition of a Kazakh business, says Jahangir Juraev of Ernst & Young
Mexico: How debt-financed acquisitions work in Mexico Jesus Chan and Yazmin Caceres of PwC analyse some of the tools Mexico’s tax authorities are using to put pressure on taxpayers to make sure debt-financed acquisitions are done according to the rules
The Netherlands: Acquisition debt – a new challenge from the taxman? Tax authorities are taking more and more interest in how taxpayers organise their related-party debt. The issue is a crucial one in acquisitions, explains Hans Grimbergen of Ernst & Young
Russia: Russian M&A demands a fresh look As investors start to focus on the returning M&A market in Russia, recent changes in tax law give them new options for structuring their investments, believe Reece Jenkins and Andrey Sulin of Ernst & Young
Switzerland: Cross-border post-acquisition possibilities under Swiss tax law Rolf Wüthrich of burckhardt describes various cross-border post-acquisition reorganisation possibilities that can be implemented tax efficiently in Switzerland
Ukraine: New tax rules will make impact on Ukraine’s M&A market While the new Tax Code has introduced a number of changes to Ukraine’s tax regime, their full impact on the structuring of inward investments will be better understood only after these new rules are tested in practice, reveal Andriy Dovbenko and Viktor Nevmerzhitsky of Ernst & Young
US: Qualifying for US withholding tax exemption Matthew Stevens of Alston & Bird explains how taxpayers can achieve a withholding tax exemption under US tax treaties
UK: UK is fast becoming the jurisdiction of choice for holding and financing M&A Stephen Hales and Alistair Craig of Ernst & Young explain the role tax has played in the UK becoming the destination of choice for many multinational groups structuring their European investments.
