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

This classic handbook has once again been updated from cover to cover, assuring its secure place as the preeminent tax practice guide for the most important types of cross-border M&A transactions. The user-friendly structure has been maintained—first, a hands-on overview of certain key tax aspects of international transactions that have general application (including a chapter on special issues for transactions touching the European Union), followed by detailed country profiles addressing effective tax planning and tax compliance obligations in nineteen key global trading jurisdictions.

The expert country-by-country contributors explain each jurisdiction’s approach to the critical 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.

Because it is crucial for management and counsel to develop a working knowledge of the salient aspects of the relevant law in a broad range of global jurisdictions, the work is of immeasurable value in assessing, strategizing, and implementing international transactions while also allowing quick jurisdictional comparison of key tax aspects. 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.