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

Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, 5th Edition

Edited by Peter H. Blessing and Ansgar A. Simon

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 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.

Contributing authors: Marti Adroer, Soo-Jeong Ahn, Young Hwa An, Daniel Bader, Ricardo Luiz Becker, Peter H. Blessing, Susie Brain, Rafael Calvo, Alvaro de la Cueva, Deepa Dalal, Guy Dingley, Stephan Eilers, Giacomo Ficai, Brigida Galbete, Monica Sada Garibay, Gabriel Gotlib, Daniel Gustafsson, Sabrina Ben Hassou, Richard Hendriks, Vaso Daniel Jankovic, David Jimenez, Sophie Jouniaux, Janne Juusela, Jeong-mo Koo, Robert Kopstein, Daniel Lehmann, Sanna Lindqvist, Margriet E. Lukkien, Riccardo Michelutti, Takeo Mizutani, Stephen Nelson, Hannelore Niesten, Peter Reinarz, Eric N. Roose, Lauren Ann Ross, Martin Schiessl, Susanne Schreiber, Jose Carlos Silva, Ansgar A. Simon, Giovanni Smet, Jin Soo Soh, Dominic Stuttaford, Christoph Suter, Peng Tao, Peter Utterstrom, Adalberto Valadez, Richard Vann, Fernando M. Vaquero, Flavio Veitzman, Sonia Velasco, Henk Verstraete