Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructuring

3. Auflage 2015
ISBN: 978-90-411-6122-2
Verlag: Wolters Kluwer

Buch, Englisch, 2 volumes

This publication consists of two volumes.

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.

Autoren/Hrsg.

Blessing, Peter

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Recht mehrerer Jurisdiktionen, Synopsen
• Rechtswissenschaften Wirtschaftsrecht Handels- und Gesellschaftsrecht Allgemeines Unternehmensrecht, Unternehmenskauf und -bewertung, M & A
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Mergers & Acquisitions (M&A), Übernahmen & Buy-outs

Inhaltsverzeichnis

Editor.
Contributing Authors.
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.