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Taxand Global Guide to M&A Tax 2012

May 4, 2012

Taxand’s Global Guide to M&A Tax answers the top tax treatment questions dealmakers need to consider when undertaking any buy or sale across 35 countries. Our guide identifies key legislative change as well as highlighting how to develop strategies to deal with this change.

The global economic crisis has seen many countries reforming their tax systems and devising plans to claw back revenue in an attempt to redress imbalances and implementing tax incentives to encourage further transactions:

Taxand’s Take
When considering M&A there are three key legislative changes to bear in mind:

  • Measures to increase attractiveness of regimes eg Indonesia, Puerto Rico, Russia and Singapore
  • Tightening of tax rules surrounding the carry forward of tax losses eg France and Italy
  • Strengthening of regulations limiting the tax deduction of interest (ie thin capitalisation rules) eg Ireland, the Netherlands and Russia

Every transaction has tax implications. Many create tax opportunities that companies overlook in the rush to get the deal done. We believe our guide provides some of the insight needed to identify these opportunities.

If you need to discuss your transaction tax requirements in depth your local Taxander contact for queries is Martin Phelan.