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

In challenging times, strategic business restructuring dramatically increases in importance. Tax planning is critical to sound deal making, particularly in the international arena, where cross-border M&A will inevitably proliferate as companies seek to maximize global market opportunities. 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 two complementary parts of this matchless resource provide, first, a hands-on overview of the complex tax aspects of international expansion and contraction, followed by twenty-one detailed country profiles, pinpointing each jurisdiction's handling of such areas of concern as parent/subsidiary and public/private tax targeting, VAT, transfer pricing, due diligence, tax treaty usage, licensing, tax-free status requirements, equity and debt restructuring, and much more. The locally expert authors suggest solutions designed to maximize effective tax planning and compliance. This "value-added" content underscores the book's value as the one-stop resource professionals must have to confidently deal with the challenges and opportunities posed by cross-border M&A and corporate restructuring.

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.