Mergers and Acquisitions

Amsterdam, 1 - 3 March 2010
Level: Intermediate
Price: € 1,600 ($2,000) - Price for full IBFD Members: € 1,280
Course code: OC10MA1
Download the course program

Overview and Learning Objectives

This course is designed to provide participants with an in-depth analysis of the tax consequences arising from cross-border mergers and acquisitions (M&A) transactions. The course covers the full scope of M&A focusing on various techniques that should be in place in order to successfully take over a business. In particular, in considering the tax effects of cross-border M&A transactions, an analysis of the various tax rules that come into play will be made including: (i) the foreign rules of a domestic tax law system, i.e. inbound and outbound transactions; (ii) applicable provisions of double tax treaties and (iii) the interaction of domestic tax law provisions and tax treaties at the supranational level (e.g. the European Union).

Further, the most common structures used to efficiently finance an M&A deal from a tax perspective will be presented by experienced international M&A practitioners dealing with private equity funds and industry. The course will end with a case study to enable participants to gain confidence in applying the skills acquired during the course.

Participants will receive a complimentary copy of the IBFD Tax Travel Companion on M&A Tax Fundamentals 2009.

Who Should Attend?

The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry, finance professionals who wish to gain a complete understanding of the subject, accountants and government officials.

Course Level and Prerequisites

This is an intermediate level course. Participants should be familiar with the structure of tax treaties and their allocation rules in addition to the domestic law of at least one country, in particular as it relates to cross-border situations.

Click here for more information about the course levels.

Advanced Preparation

In order to participate in this particular course, no advanced preparation is necessary. However, for some courses, suggested reading materials may be made available on our online platform a few weeks before the start of the course.

Topics Covered

The Categorization of International M&A Transactions
Key Direct Tax Principles of M&A Transactions
Financing the M&A Deal
M&A Transactions and Anti-Avoidance Issues
Tax Issues of Cross-Border Private Equity Acquisitions
The Effect of EC Law and ECJ Decisions on Internstional M&A
Indirect Tax Issues of Cross-Border M&A Transactions

Instructors

(Click on the instructor's name to see the biography)

Interactive Course - "Group Live"

To safeguard the interactive nature of the course, including group discussions and case studies, a maximum of 30 participants will be accepted. Early registration is therefore recommended.

Continuing Professional Education

Recommended CPE points for this course: 16.5 (in accordance with the standards of the National Registry of CPE points, CPE credits are granted based on a 50-minute hour). Click here for more information on CPE points and accreditation for ITA courses.

General Course Information

Course Fee and Registration Details

The course fee of €1,600 covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered.
Click here for our payment details, terms and conditions and cancellation policy.

Registration

Contact

IBFD International Tax Academy
P.O. Box 20237
1000 HE Amsterdam
The Netherlands
Tel.: +31-20-554 0160
Fax: +31-20-620 9397
E-mail: itacourses@ibfd.org