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  • buitenwerf.jpg
    Tax clauses in a share purchase agreement under Dutch law
    Frank Buitenwerf and Roos Jongeneel of Taxand Netherlands explore the main considerations of the tax clauses in a share purchase agreement that are governed by Dutch law.
    March 07 2017
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    Ireland: Domestic dependability, international variability
    Little has changed in Irish domestic tax law to affect M&A transactions in 2016. Nevertheless, international developments, both political and fiscal, have made for a very different landscape, impacting the type of deals being done and indeed the appetite for dealmaking, write Aisling Burke and Caroline Devlin of Arthur Cox.
    March 07 2017
  • wuthrich.jpg
    Swiss rules on withholding tax securities – discrimination of foreign investors?
    Switzerland has been known for a long time as a popular location for international trading companies. Due to its business-friendly environment it has hosted all types of trading companies, from headquarters of multinationals to small trading offices with only one employee, for decades. Such companies may face a serious withholding tax risk, write Rolf Wüthrich and Noëmi Kunz-Schenk of burckhardt.
    March 07 2017
  • Editorial
    Welcome to International Tax Review's M&A guide 2017. Transactional work is the bread and butter for many tax practices, and the market has bounced back strongly to near its pre-financial crisis levels, with 2016 being the third consecutive year in which overall transactional volume surpassed $2.5 billion.
    March 07 2017
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    Will the shifting tectonic plates of international politics move the UK into the Atlantic?
    Steve Edge and James Hume of Slaughter and May face down the biggest issues facing UK taxpayers. Since the article they wrote last year was published, two things have loomed large on the UK M&A horizon.
    March 07 2017
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    Key tax challenges and opportunities facing China outbound investors
    With increased in Chinese investment to all parts of the world, KPMG China’s John Gu, partner, Michael Wong, partner, Alan O’Connor, director, and Karen Lin, director, take a look at the tax challenges for businesses and best practices to ensure Chinese investors’ offshore structures are efficient.
    March 07 2017
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    US international M&A tax developments
    There has been a large number of US developments in the M&A area, particularly due to a series of regulations and other guidance issued by the Obama Administration in its final two months in office. Jim Fuller and David Forst of Fenwick & West explore what these developments mean for taxpayers.
    March 07 2017
  • solyar.jpg
    M&A environment and trends in Ukraine
    Asters’ Constantin Solyar, partner, Alexey Khomyakov, partner, and Pavlo Shovak, associate, provide a breakdown of the tax work included in structuring Ukraine transactions and the influence of external regulations on deals.
    March 07 2017
  • Download
    Mergers and Acquisitions is available as a downloadable PDF.
    March 07 2017
  • Taco Mooren joins Inter IKEA’s tax team
    Taco Mooren has joined the tax team of Inter IKEA at the group’s head office in Delft as of March 1.
    Anjana Haines, March 07 2017
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