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Tax Planning for International Mergers, Acquisitions, Joint Ventures, and Restructurings, 2nd Edition

Tax Planning for International Mergers, Acquisitions, Joint Ventures, and Restructurings, 2nd Edition

Author: Peter Blessing
Publisher: Kluwer Law International
ISBN: 9789041149510
Published In: December 2013
Format: Hardback (2 volumes) , 2248 pages
Jurisdiction: Argentina, Australia, Belgium, Brazil, Canada, China, Finland, France, Germany, India, International, Italy, Japan, Korea, Mexico, Netherlands, Russia, Spain, Sweden, Switzerland, U.K., U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents
Author

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This market leading resource is an essential guide for international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals.

Tax Planning for International Mergers, Acquisitions, Joint Ventures, and Restructurings will help the practitioner to:

Develop a working knowledge of the salient aspects of the relevant law across a broad range of global jurisdictions with the unique mixture of context and actionable guidance
Adapt to changing market conditions and client’s needs with comprehensive expert guidance on international tax aspects of both expansion and contraction
Confidently maximise global market opportunities with practical solutions designed to maximise effective tax planning and compliance, whilst minimizing risks and reducing costs
Optimise the decision making process in key areas such as due diligence, capital raising, securitization and tax efficient structuring of deals. Planning checklists layout key criteria to aid efficient implementation

Tax Planning for International Mergers, Acquisitions, Joint Ventures, and Restructurings is an incomparable resource offering:

Market leading coverage of the complex tax aspects of international expansion and contraction
Holistic approach to tax planning that combines the legal parameters with compliance realities and planning opportunities
Unique detailed country profiles written by local expert authors that highlight key areas of concern and discuss the implementation of potential solutions
Practical guidance to support the assessment, strategizing and implementation of international transactions

The work is of immeasurable value in assessing, strategizing, and implementing international transactions while also allowing quick comparison of key tax aspects in major jurisdictions. Addressing an important information gap in an area of widespread commercial concern, this incomparable resource will be welcomed by international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals.

This user-friendly resource is comprised of two complementary parts: first, a practical overview of certain key tax aspects of international transactions that have general application, followed by twenty-one detailed country profiles, pinpointing each jurisdiction’s handling of such areas of concern as entity classification, taxable transactions, tax-free transactions (both domestically and cross-border), loss planning, IP planning, compensation arrangements, acquisition financing, JV planning, VAT issues, tax treaty usage, and much more. The experts in each country suggest solutions designed to maximize effective tax planning and satisfy compliance obligations.

The work will assist in planning and evaluating strategies for transactions in single and multiple jurisdictions, as well as in implementing them. It further will allow an easy comparison of key tax aspects in major jurisdictions. Addressing an important information gap in an area of widespread commercial concern, this resource will be welcomed by international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals.

This publication consists of two volumes.

Each country profile follows the same structure to allow for fast identification of the key aspects of each tax regime and efficient comparison of critical subject specific data:

Introduction
Taxable Acquisitions and Dispositions
Tax-free Acquisitions and Dispositions
Attribute Preservation and Usage
Due Diligence and Contractual Tax Protection
Financing and Debt Pushdown Strategies
Dealing with Compensation Plans
Grouping
Planning with Intangibles
Internal Restructuring Involving Target
Target Breakup or Other Disposition of Unwanted Assets
Demergers
Subsidiary Liquidations
Joint Ventures
Equity and Debt Restructuring
Corporate Expatriations
Business Restructuring
Corporation as Acquisition Vehicle for Foreign Target

INTRODUCTION.

PART 1 General Overview

CHAPTER 1 Key Global Tax Concerns Peter H. Blessing.
CHAPTER 2 Due Diligence Peter H. Blessing.
CHAPTER 3 Tax Indemnities Peter H. Blessing.
CHAPTER 4 European Union James Smith and Andrew Stuart.
CHAPTER 5 Joint Ventures Peter H. Blessing.
CHAPTER 6 Business Restructurings Peter H. Blessing.
CHAPTER 7 Corporate Redomiciliations Peter H. Blessing.

PART 2 Country Reports.

Argentina Gabriel Gotlib and Fernando M. Vaquero.
Australia Richard Hendriks and Richard Vann.
Belgium Werner Heyvaert.
Brazil Ricardo Luiz Becker and Flávio Veitzman.
Canada Robert Kopstein, Janette Pantry, Kirsten Kjellander, Soraya M. Jamal, Chris Van Loan, Sabrina Wong and Josh Jones.
People’s Republic of China Stephen Nelson and Peng Tao.
Finland Janne Juusela and Sanna Lindqvist.
France Sophie Jouniaux, Agnès Charpenet, Michael Khayat, Xavier Berre and David Caupers.
Germany Stephan Eilers and Martin Schiessl.
India Shefali Goradia.
Italy Riccardo Michelutti
Japan Eric N. Roose, Takeo Mizutani and Michael H. Shikuma.
Republic of Korea Soo-Jeong Ahn, John Jangwoon Kwak and Jin Soo Soh .
Mexico Jose Carlos Silva and Adalberto Valadez.
The Netherlands Maarten J.M. van der Weijden, Margriet E. Lukkien and Mónica Sada Garibay.
Russian Federation Victor Matchekhin.
Spain Sonia Velasco, Javier Asensio and Marti Adroer.
Sweden Peter Utterström and Daniel Gustafsson.
Switzerland Raoul Stocker, Daniel Lehmann, Daniel Bader and Peter Reinarz.
United Kingdom Patrick Mears and Michael McGowan.
United States Peter H. Blessing and Ansgar A. Simon.