Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings 7th ed

Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, currently in its seventh edition, is a classic handbook that has again been updated from cover to cover, ensuring its position as the leading tax practice reference for the most essential forms of cross-border M&A transactions. The user-friendly structure has been retained: first, a hands-on overview of certain key tax aspects of international transactions that have broad application (including a chapter on special issues for transactions involving the European Union), followed by detailed country profiles addressing effective tax planning and tax compliance obligations in nineteen key global trading jurisdictions.

What’s in this book:

The expert country-by-country contributors describe each jurisdiction’s approach to the key areas of concern in transactional tax planning, addressing among other issues:

• entity classification
• taxable transactions
• tax-free transactions (both domestic and cross-border)
• loss and other tax attribute planning
• intellectual property transactions
• compensation arrangements
• acquisition financing
• joint ventures
• transfer pricing
• VAT, and
• tax treaty usage

How this will help you:

The work provides essential tools for evaluating, planning, and carrying out international transactions. It is critical for management and counsel to gain a working knowledge of the salient aspects of the relevant tax law in a wide range of jurisdictions and allows for quick jurisdictional comparison of important tax aspects. International tax counsel, corporate and financial services attorneys, and corporate planning and compliance specialists will welcome this unique resource, which fills a significant knowledge gap in a field of broad commercial significance.

table of content

Introduction

 

PART I. General Overview

CHAPTER 1. Key Global Tax Concerns

Peter H. Blessing & Ansgar A. Simon

CHAPTER 2. Due Diligence

Peter H. Blessing & Ansgar A. Simon

CHAPTER 3. Tax Indemnities

Peter H. Blessing & Ansgar A. Simon

CHAPTER 4. European Union

Álvaro de la Cueva & Rafael Calvo

CHAPTER 5. Joint Ventures

Peter H. Blessing & Ansgar A. Simon

CHAPTER 6. Business Restructurings

Lauren Ann Ross, Guy Dingley & Ansgar A. Simon

CHAPTER 7. Corporate Redomiciliations

Ansgar A. Simon, Lauren Ann Ross & Guy Dingley

 

PART II: Country Reports

Argentina

Gabriel Gotlib & Fernando M. Vaquero

 

Australia

Richard Hendriks, Richard Vann & Rohan Corrigan

 

Brazil

Flávio Veitzman

 

Canada

Dan Jankovic

 

People’s Republic of China

Stephen Nelson & Peng Tao

 

Finland

Janne Juusela & Sanna Lindqvist

 

France

Guillaume Jolly, Pierre Proux & François Champeau

 

Germany

Stephan Eilers & Martin Schiessl

 

India

Parul Jain & Ipsita Agarwalla

 

Italy

Riccardo Michelutti & Giacomo Ficai

 

Japan

Eric N. Roose & Kohei Kobayashi

 

Republic of Korea

Soo-Jeong Ahn, Jin Soo Soh, Sang Beom Yoon, Dong Seok Kim & Ellie Jin

 

Mexico

Jose Carlos Silva & Adalberto Valadez

 

The Netherlands

Margriet E. Lukkien, Louis Lutz & Sandrine Lekkerkerker

 

Spain

Sonia Velasco, Martí Adroer & Brígida Galbete

 

Sweden

Daniel Gustafsson

 

Switzerland

Jean-Blaise Eckert, Rébecca Dorasamy & Lukas Aebi

 

United Kingdom

Dominic Stuttaford & Susie Brain

 

United States

Ansgar A. Simon