Tax Archives - IMAA – Institute for Mergers, Acquisitions, and Alliances

Managing Intangible Property Of Japanese Multinational Companies In M&A Context

August 21, 2023June 15, 2016 by Christopher Kummer

by KPMG
In recent years, Japanese multinational companies have been acquiring an increasing number of foreign companies or divisions of companies. Although the acquisition of existing foreign companies or business divisions has been an effective means for Japanese multinational companies to quickly expand their business into foreign and new markets, it has created difficulties related to integrating the management of the acquired foreign companies or business divisions. […] Read more

Pfizer, Allergan deal dead, what could be next?

November 29, 2021April 6, 2016 by Christopher Kummer

by CNBC
A $160 billion merger between Pfizer and Allergan lay in tatters Wednesday and left experts contemplating whether more deals could be hit by new tax rules issued by the U.S. Treasury. The deal, which would have allowed New York-based Pfizer to cut its tax bill by redomiciling to Ireland, has now been formally ended. Fresh rules issued Monday make it tougher for target companies to pass on their overseas registered address and in turn, beneficial tax rates. […] Read more

Corporate Tax Rate And Recent Inbound And Outbound Mergers And Acquisitions Activity In The United Kingdom

November 29, 2021November 10, 2015 by Christopher Kummer

by Elsevier Ltd.
In the light of the substantial changes to the corporation tax policy implemented gradually by the United Kingdom government over the course of past 6-7 years this paper looks to consider the impact this change had on the mergers and acquisitions activity of foreign companies in the United Kingdom and vice versa. The tax rate has changes from 28% in 2009 to 21% in 2014 and further, having been flat 30% for a decade prior to that. […] Read more

Global Perspective. Local Insights. Every Step Of The Way

August 21, 2023October 27, 2015 by Christopher Kummer

by KPMG
Mergers and acquisitions have reemerged as a leading growth strategy for multinationals – a trend that is expected to continue for some time. Every transaction is carried out to create, increase or retain value. In light of the globalization of M&A, the emergence of new buyers and increased cooperation between national tax authorities, it is vital that transaction decisions are informed by an understanding of both global and local tax implications, in order to realize the value of a deal. […] Read more

Taxation Of Cross-Border Mergers And Acquisitions: France 2014

June 24, 2022May 28, 2014 by Christopher Kummer

by KPMG
The last major reforms in the area of cross-border transactions are as follows: Increase of the corporate income tax surcharge to 10.7 percent (from 5 percent) for corporate taxpayers with annual sales turnover above 250 million euros (EUR), for financial years ending on or after 31 December 2013. This brings the maximum corporate income tax rate to 38 percent (from 36.1 percent). Reform of the tax loss rules. […] Read more

Are you sure youwant to log out?

Are you sure you
want to log out?