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Mergers & Acquisitions

Structured to cover all crucial tax aspects that mergers and acquisitions give rise to in a number of jurisdictions around the world, this online collection is helpful to tax specialists, professional advisers and policymakers, by providing information that can form the basis upon which more detailed advice can be sought from local experts on a particular problem.
 
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Title:

Mergers & Acquisitions

Editor(s):
Ruxandra Vlasceanu, Eric Tomsett
Type of publication:

Online Collection

Access:

Up to five users. View purchase information

Price:
Available on request
Enquire / Order via Email
tab_1
Title:

Mergers & Acquisitions

Editor(s):
Ruxandra Vlasceanu, Eric Tomsett
Type of publication:

Online Collection + Historical Tax Archives

Access:

Up to five users. View purchase information

Price:
Available on request
Enquire / Order via Email
Mergers & Acquisitions

Why subscribe?

This online collection unveils complete details of tax implications that mergers and acquisitions give rise to in a number of countries throughout the world. In addition to addressing the provisions governing reorganizations from a tax law perspective, the collection has been complemented with information on interrelated topics that should be accounted for when envisaging a reorganization, i.e. company law, exchange controls and foreign investment restrictions, and anti-trust law and restrictions on monopolistic practices. Each country chapter includes a discussion on domestic reorganizations, contemplating thereafter the possibilities for cross-border reorganizations.
 
The information is presented in an easy to follow manner, making a clear distinction between the tax implications arising for each party involved in the transaction. Moreover, in-depth analyses of topics such as financing options or anti-abuse provisions, which are essential when envisaging an M&A deal, are included.
 
As a unique feature of the collection, a number of case studies have been incorporated in the country chapters to provide tax practitioners with answers to issues they face in their daily activities.

 

Main Contents 

 

  • Tax News Service – Latest developments in international tax including BEPS and MLI
  • Topical Analyses (Mergers & Acquisitions)
  • Primary Sources – legislative documentation on direct taxes from the European Union

Tools and Action Functionality

  • Compare two similar country chapters easily, using standardized outlines

Download the overview (PDF) of the contents of our available online collections

  • Fits the needs of tax specialists, professional advisers, policymakers and other practitioners involved in performing mergers, acquisitions and other types of reorganizations
  • Sections of country chapters affected by recent developments feature direct links to the relevant tax news
  • Information on relevant BEPS developments
  • Standardized country chapter outline enabling side-by-side comparison of the implications arising in different jurisdictions
  • View two different documents (e.g.EU documentation and country chapter) side by side
  • Specialist chapters covering, for example, an overview of the steps to a successful transaction, specifics about transactions carried out within the European Union, or tax accounting for M&A under the International Financial Reporting Standards
  • Links to selected relevant information (e.g. on corporate income tax, international tax matters, and forms of business available within a jurisdiction) contained in the Country Surveys collection
  • Access to the relevant EU documentation, e.g. the Merger Directive (2009), the Parent-Subsidiary Directive (2011 recast version), and the Directive on Cross-Border Mergers of Limited Liability Companies (2005)
  • Easy to use and quick search facilities
  • Access for up to five users (additional users for a small fee)
  • Frequent updates (twice per year)
  • Create and save unique personalized searches and documents under your Favourites
  • Facility to export selected text to PDF and MS Word

 

Argentina, Australia, Austria, Belgium, Brazil, Canada, China (People's Rep.), Czech Republic, Denmark, Finland, France, Germany, Greece, Hong Kong, Hungary, India, Indonesia, Ireland, Italy, Japan, Korea (Rep.), Luxembourg, Mexico, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Russia, Singapore, South Africa, Spain, Sweden, Switzerland, Taiwan, Ukraine, United Kingdom, United States.
 
The following chapters are also included:

 

  • Chapter addressing developments on cross-border reorganizations at EU level. This chapter contains detailed commentaries on the provisions of the Merger Directive (2009/133/EC), as well as summaries of relevant ECJ case law.
  • Chapter on tax accounting for M&A under the International Financial Reporting Standards.
  • Chapter detailing the steps to a successful transaction. This chapter addresses the main aspects to be considered when carrying out an M&A transaction, analysing the considerations to be made prior to entering into the transaction, during its execution, as well as post-transaction.

 

 

Why Historical Tax Archives?

As a tax practitioner you may need to deal with tax issues from the past, due to protracted litigation procedures. 
 
To help you find the right information fast, IBFD has made available the Historical Tax Archives dating back to 2009. This additional product allows you to quickly view and compare historical tax data, so you can analyse the main changes across different time periods.
 
For an extra fee, you can order our Historical Tax Archives together with Mergers & Acquisitions, by clicking on the tab "Online Collection + Archives" above. 
 
If you have already subscribed to Mergers & Acquisitions, you can now order the Historical Tax Archives at a small surcharge on the annual subscription price. For more information, please contact Customer Support.

 

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