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Price: € 55 / $ 75
Pages: 296
Published: September 2008
ISBN:  978-90-8722-040-2
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Further information

M&A Tax Fundamentals 2008

Editor: Anuschka Bakker
Overview

Cross-border mergers and acquisitions are on the rise and are often used as an important entry strategy. Companies seeking to do business abroad are often eager to make use of the cheap but skilled labour force available in emerging economies. To function efficiently in this environment, companies must be aware of the numerous developments in this field.

  • This book provides a comprehensive overview of documentation relevant to M&A activities as well as selected country surveys.
  • The book begins with country chapters that present the essential legislation for each country, providing an overview of the tax consequences of mergers, acquisitions, divisions and other transactions.
  • The common outline of these chapters allows for a quick and easy comparison between countries.
  • The second part of the book presents the official documentation. This includes the Merger Directive, the Parent-Subsidiary Directive and the Interest and Royalties Directive.
  • The book concludes with summaries of ECJ decisions in the field of mergers.
  • The book is designed with ease of use in mind, this book offers the reader a complete and handy reference guide to M&A activities


View sample chapter    |    View table of contents

Contents
  • Country Surveys - Includes 2 new country surveys: India and Sweden.
  • EC Directives
  • ECJ Case Law on M&A
About the Editor
Anuschka Bakker is Chief Editor Topicals of IBFD's Knowledge Center. Before joining IBFD, she worked as an international tax adviser at Ernst & Young and PricewaterhouseCoopers. Further, she has been a lecturer in Tax Law at Leiden University, has published several articles in national and international tax magazines.
Why this book?
This book comprises a complete overview of documentation relevant to M&A activities as well as a summary of essential legislation for 23 countries. It provides at a glance the tax consequences of mergers, acquisitions, divisions and other transactions. The common outline for this publication was developed by IBFD in conjunction with Deloitte Touche Tohmatsu.

More detailed information about the countries covered in this book can be found in IBFD’s online database Mergers & Acquisitions. The database covers 32 countries worldwide and gives an in-depth overview of the legislation, decrees and case law to be taken into account in case of a specific transaction we refer to that publication.

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