Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings is a practical overview of certain key tax aspects of international transactions that have general applications, followed by twenty-one detailed country profiles. Transactional tax planning always is of critical importance to sound deal making. In the international arena, cross-border mergers and acquisitions continue to proliferate as companies seek to maximize global market opportunities. Whether the transaction be strategic or opportunistic, transformational or conventional expansion, third party or internal value-enhancing restructuring, it is crucial for management and counsel to develop a working knowledge of the salient features of the relevant law in a broad range of global jurisdictions. This book, now in its fourth edition, serves to impart knowledge of legal aspects involved in such transactions across international borders.
This book considers each jurisdiction’s handling of areas of concern in international tax planning such as:
- entity classification;
- structuring taxable transactions;
- structuring tax-free transactions (both in domestic and cross-border transactions);
- loss planning;
- IP planning;
- compensation arrangements;
- acquisition financing;
- joint venture planning;
- value added tax issues; and
- tax treaty usage.
The experts in each country suggest solutions designed to maximize effective tax planning and satisfy compliance obligations.
This user-friendly work assists in planning and evaluating strategies for transactions, both nationally and internationally, in single and multiple jurisdictions, as well as in implementing them. This book further allows an easy comparison of key tax aspects in major jurisdictions, thereby providing not only an easy understanding of the key structuring points in context but also critical issue-spotting as well as highlighting potential value-enhancing strategies. Addressing an important information gap in an area of widespread commercial concern, this resource helps international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals to confidently approach challenging situations in both national and international regime. Read more and view table of contents.
