Mergers and Acquisitions – International Tax Aspects

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This course explores the tax implications of (international) Mergers and Acquisitions (M&A) transactions, covering each step of an M&A deal. First, it identifies the steps to an M&A deal and provides an overview of various types of M&A transactions, assisting participants in defining an M&A strategy. Next, it explores the stages of a tax due diligence and the role of representations, warranties and indemnities in negotiating the closing of a deal. The course further addresses acquisition tax structuring, including how to choose an appropriate acquisition vehicle and exploring various financing alternatives. The tax implications of various types of corporate reorganizations (both domestic and cross-border) are analysed in detail next, distinguishing between taxable and non-taxable reorganizations. Finally, participants explore post-closing structuring and integration alternatives, as well as tax risk management and governance aspects arising in a post-deal context.

Topics Covered

  • Introduction to Mergers and Acquisitions
  • Tax Due Diligence and Contract Negotiation
  • Acquisition Planning
  • Transaction Execution
  • Post-Acquisition Structuring

Learning Objectives

After completing this course, participants will be able to:

  • Assess the tax implications of various financing alternatives
  • Identify tax pitfalls and opportunities following tax due diligence
  • Assess the role of representations, warranties and indemnities in negotiating the closing of an M&A deal
  • Assess the direct and indirect tax implications of various types of M&A deals
  • Differentiate between asset deals and share deals from the purchaser’s and the vendor’s perspectives
  • Apply post-acquisition structuring and integration techniques

Delivery method

Online (QAS self-study)

This course consists of 5 modules with video and rise lessons of approximately 1 hour each, recommended reading materials and assignments to help apply knowledge in practice. There will be assessments to test your overall understanding.

Field of study


Who should participate

This course will benefit tax professionals working in multinational groups, tax and legal advisory firms and governments who want to gain insight into the tax implications of structuring international M&A deals, including:

  • In-house tax professionals and advisers
  • Tax advisers from law and/or accounting firms
  • Finance professionals/managers/controllers of businesses
  • Tax inspectors from tax administrations, government officials
  • Students This course is also suitable for tax professionals who are familiar with the M&A tax implications in their own jurisdiction but are not yet prepared to navigate such deals involving other jurisdictions.


This is an intermediate-level course. Participants are expected to have an understanding of common tax, business and legal terms. Finance and accounting professionals with some tax background would generally have this knowledge.

Study time

The course is divided into 5 modules, that further consist of several submodules. The modules have the following components: videos, interactive lessons, recommended reading materials, case studies and assessments.

Access to the online course is granted for a period of 2 months, from the date of ordering.

mandatory components is necessary to obtain your certificate. Upon access to the learning platform, the syllabus will indicate the exact completion requirements. Please also consult the FAQ for more information.

Continuing Professional Education (CPE)

Kindly check with the respective accrediting organization to determine eligibility of CPE credits.

International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Issues regarding registered sponsors may be submitted to the National. Registry of CPE Sponsors through its website:

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