Why this book?
Transnational and national mergers, acquisitions, spin-offs and other forms of corporate reorganizations are vital parts of doing business successfully. In all transactions of these types, no matter how simple or complex they may be, it is essential for all aspects of taxation to be fully considered. Tax has become so important that the entire group structure may be organized in such a manner as to produce the most tax-efficient result. Indeed, tax harmonization and corporate tax reform in Switzerland went a long way toward simplification of corporate reorganizations, but there are still many significant pitfalls about which the practitioner must be aware.
Mergers and Acquisitions in Switzerland surveys in detail the tax laws affecting corporate reorganizations in Switzerland and illustrates systematically the taxation of the most important reorganization transactions. The first part of the volume is a guide to the economic, tax and legal environments in Switzerland, whereas the second part serves experienced tax practitioners as a pointer to the most significant tax impacts of corporate reorganizations.
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Author(s)
Richard J. Wuermli is a Certified Swiss Tax Expert and Managing Partner of TAX EXPERT International AG in Zurich. He is a recognized speaker and has addressed various international and national tax conferences. He is the author of numerous articles on Swiss and international taxation, and has contributed to the loose-leaf binder on Mergers and Acquisitions published by IBFD.