U.S. Taxation of International Mergers, Acquisitions, and Joint Ventures

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ISBN 13 : 9780791325872
Total Pages : pages
Book Rating : 4.3/5 (258 download)

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Book Synopsis U.S. Taxation of International Mergers, Acquisitions, and Joint Ventures by : D. Kevin Dolan

Download or read book U.S. Taxation of International Mergers, Acquisitions, and Joint Ventures written by D. Kevin Dolan and published by . This book was released on 1995-11-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings

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Publisher :
ISBN 13 : 9789041161222
Total Pages : 0 pages
Book Rating : 4.1/5 (612 download)

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Book Synopsis Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings by : Peter H. Blessing

Download or read book Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings written by Peter H. Blessing and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This user-friendly resource is comprised of two complementary parts: first, a practical overview of certain key tax aspects of international transactions that have general application, followed by twenty-one detailed country profiles, pinpointing each jurisdiction's handling of such areas of concern as entity classification, taxable transactions, tax-free transactions (both domestically and cross-border), loss planning, IP planning, compensation arrangements, acquisition financing, JV planning, VAT issues, tax treaty usage, and much more. The experts in each country suggest solutions designed to maximize effective tax planning and satisfy compliance obligations. The work will assist in planning and evaluating strategies for transactions in single and multiple jurisdictions, as well as in implementing them. It further will allow an easy comparison of key tax aspects in major jurisdictions. Addressing an important information gap in an area of widespread commercial concern, this resource will be welcomed by international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals. Contributing authors: Marti Adroer, Soo-Jeong Ahn, Javier Asensio, Daniel Bader, Xavier Berre, Peter H. Blessing, Jose Carlos Silva, Agn�s Charpenet, David Caupers, Stephan Eilers, Shefali Goradia, Gabriel Gotlib, Daniel Gustafsson, Richard Hendriks, Werner Heyvaert, Soraya M. Jamal, John Jangwoon Kwak, Josh Jones, Sophie Jouniaux, Janne Juusela, Michael Khayat, Kirsten Kjellander, Robert Kopstein, Daniel Lehmann, Sanna Lindqvist, Margriet E. Lukkien, Ricardo Luiz Becker, Victor Matchekhin, Michael McGowan, Patrick Mears, Riccardo Michelutti, Takeo Mizutani, Stephen Nelson, Janette Pantry, Peter Reinarz, Eric N. Roose, M�nica Sada Garibay, Martin Schiessl, Michael H. Shikuma, Ansgar A. Simon, Jin Soo Soh, James Smith, Raoul Stocker, Andrew Stuart, Peng Tao, Peter Utterstr�m, Adalberto Valadez, Maarten J.M. van der Weijden, Richard Vann, Chris Van Loan, Fernando M. Vaquero, Fl�vio Veitzman, Sonia Velasco and Sabrina Wong. "

Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, 5th Edition

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041190732
Total Pages : 7048 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, 5th Edition by : Peter H. Blessing

Download or read book Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, 5th Edition written by Peter H. Blessing and published by Kluwer Law International B.V.. This book was released on 2020-03-10 with total page 7048 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings Fifth Edition Edited by Peter H. Blessing and Ansgar A. Simon About the editors: Peter H. Blessing is Associate Chief Counsel, International, at the Office of Chief Counsel of the Internal Revenue Service. Before his appointment in April 2019, he was the head of cross-border corporate transactions in KPMG’s Washington National Tax group. He is a member of Washington National Tax practice of KPMG LLP. His practice involves transactional, advisory and controversy matters, generally in a cross-border context. Peter obtained his LL.M. Taxation from New York University School of Law and has also earned degrees from Princeton University and Columbia Law School. Ansgar A. Simon heads the transactional tax practice of Covington & Burling LLP in New York. His broad-based transactional tax practice covers mergers and acquisitions, corporate restructuring transactions, divestitures, spin-offs, and joint ventures, as well as the financing of such transactions, generally in a cross-border context. Ansgar received his degree in law from Stanford Law School and a PhD in philosophy from the University of California, Los Angeles. About the book: Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings is a practical overview of key tax aspects of international transactions that have general applications, followed by twenty detailed country profiles. Transactional tax planning always is of critical importance to sound deal making. In the international arena, cross-border mergers and acquisitions continue to proliferate as companies seek to maximize global market opportunities. Whether the transaction be strategic or opportunistic, transformational or conventional expansion, third party or internal value-enhancing restructuring, it is crucial for management and counsel to develop a working knowledge of the salient features of the relevant tax law in a broad range of global jurisdictions. This book, now in its fifth edition, distils knowledge of the tax aspects involved in such transactions across international borders. What’s in this book: This book considers each jurisdiction’s handling of areas of concern in international tax planning such as: – entity classification; – structuring taxable transactions; – structuring tax-free transactions (both in domestic and cross-border transactions); – loss planning; – IP planning; – compensation arrangements; – acquisition financing; – joint venture planning; – value added tax issues; and – tax treaty usage. The experts in each country suggest solutions designed to maximize effective tax planning and satisfy compliance obligations. How this will help you: This user-friendly work assists in planning and evaluating strategies for transactions, both nationally and internationally, in single and multiple jurisdictions, as well as in implementing them. This book further allows an easy comparison of key tax aspects in major jurisdictions, thereby providing not only an easy understanding of the key structuring points in context but also critical issue-spotting as well as highlighting potential value-enhancing strategies. Addressing an important information gap in an area of widespread commercial concern, this resource helps international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals to confidently approach challenging situations in both national and international regime. Editors: Peter H. Blessing and Ansgar A. Simon

U.S. Taxation of International Mergers, Acquisitions, and Joint Ventures

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (95 download)

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Book Synopsis U.S. Taxation of International Mergers, Acquisitions, and Joint Ventures by : D. Kevin Dolan

Download or read book U.S. Taxation of International Mergers, Acquisitions, and Joint Ventures written by D. Kevin Dolan and published by . This book was released on 1995 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

International M&A, Joint Ventures and Beyond

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Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 632 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis International M&A, Joint Ventures and Beyond by : David J. BenDaniel

Download or read book International M&A, Joint Ventures and Beyond written by David J. BenDaniel and published by John Wiley & Sons. This book was released on 2002-04-22 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt: "By assembling the highly focused works of more than two dozen businessmen, lawyers, accountants, investment bankers, consultants, and experts in such fields as risk management and human resources, BenDaniel and Rosenbloom seamlessly illuminate a complex subject."-Paul E. Graf, President and CEO, Axel Johnson Inc. This fully revised Second Edition shows readers how to find, analyze, structure, and negotiate international deals.

International Taxation

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (18 download)

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Book Synopsis International Taxation by : Marnin J. Michaels

Download or read book International Taxation written by Marnin J. Michaels and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Strategies for Corporate Acquisitions, Dispositions, Spin-offs, Joint Ventures and Other Strategic Alliances, Financings, Reorganizations and Restructurings

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Publisher :
ISBN 13 :
Total Pages : 1236 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Strategies for Corporate Acquisitions, Dispositions, Spin-offs, Joint Ventures and Other Strategic Alliances, Financings, Reorganizations and Restructurings by :

Download or read book Tax Strategies for Corporate Acquisitions, Dispositions, Spin-offs, Joint Ventures and Other Strategic Alliances, Financings, Reorganizations and Restructurings written by and published by . This book was released on 2005 with total page 1236 pages. Available in PDF, EPUB and Kindle. Book excerpt:

U.S. International Tax Planning and Policy

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ISBN 13 :
Total Pages : 696 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis U.S. International Tax Planning and Policy by : Samuel C. Thompson

Download or read book U.S. International Tax Planning and Policy written by Samuel C. Thompson and published by . This book was released on 2007 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: To access the 2010 Supplemental Materials, click here. This book addresses the provisions of the Internal Revenue Code that govern the U.S. operations of foreign persons (i.e., inbound transactions) and the foreign operations of U.S. persons (i.e., outbound transactions). Part I provides a general introduction and introduces the impact of tax treaties; Part II focuses on the taxation of inbound transactions and addresses such issues as the U.S. taxation of a branch or U.S. subsidiary owned by a foreign corporation. Part III considers outbound transactions and deals with the U.S. taxation of foreign corporations controlled by U.S. persons. This part also addresses the rules regarding transfer pricing between commonly controlled entities, such as a U.S. parent corporation and its foreign subsidiary. Part IV focuses on cross-border mergers and acquisitions. Particular attention is given to the role of Section 367 on cross border reorganizations. The last sections of most chapters briefly discuss the manner in which South Africa, which has recently reformed its international tax system, addresses the issues presented in the chapter. From a tax planning standpoint, the U.S. tax advisor should have a basic understanding of the interface between the U.S. and foreign tax system involved in the transaction, and these discussions illustrate the interface between two sophisticated systems: the U.S. and South Africa.

U. S. Taxation of International Operations

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ISBN 13 : 9780870519857
Total Pages : pages
Book Rating : 4.5/5 (198 download)

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Book Synopsis U. S. Taxation of International Operations by : G. Michael Tilton

Download or read book U. S. Taxation of International Operations written by G. Michael Tilton and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Handbook of International Mergers and Acquisitions

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Publisher :
ISBN 13 :
Total Pages : 410 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis The Handbook of International Mergers and Acquisitions by : David J. BenDaniel

Download or read book The Handbook of International Mergers and Acquisitions written by David J. BenDaniel and published by . This book was released on 1990 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Business Planning for Mergers and Acquisitions

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Publisher :
ISBN 13 : 9781611631692
Total Pages : 0 pages
Book Rating : 4.6/5 (316 download)

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Book Synopsis Business Planning for Mergers and Acquisitions by : Samuel Coleman Thompson (Jr.)

Download or read book Business Planning for Mergers and Acquisitions written by Samuel Coleman Thompson (Jr.) and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: To view or download the 2018 Supplement to this book, click here. M&A Statutes, Rules, and Documents Supplement for Business Planning for Mergers and Acquisitions, Fourth Edition, is available to access by clicking here. This book provides a transactional approach to many of the issues that arise in mergers and acquisitions (M&A), including corporate, securities, antitrust, Federal income taxation, accounting, and valuation. The principal purpose of this book is to help train law students in the art of doing M&A deals. The statutes, rules, regulations, and documentary appendices referred to in this book are contained in a companion volume: Thompson, M&A Statutes, Rules, and Documents for Business Planning for Mergers and Acquisitions (Carolina Academic Press, 2015), which will be available at no cost on this page at the end of April 2015. The book is divided into four parts: Part I, The Building Blocks; Part II, Consensual Transactions; Part III, Hostile Transactions; and Part IV, Special Topics. Part I, The Building Blocks, looks at issues likely to be faced in both consensual and hostile transactions, including shareholder voting and dissenting rules, directors'' fiduciary duties, basic securities considerations, tax aspects, accounting treatment, valuation, antitrust, pre-merger notification, due diligence, and preliminary deal documents. Part II, Consensual Transactions, looks at the following types of M&A transactions: acquisitions of the stock of closely held corporations; acquisitions of the assets of closely held corporations; acquisitions of publicly held corporations by merger; leveraged buy-outs; going private transactions; and the drafting of various types of acquisition agreements. Part III, Hostile Transactions, addresses the following Federal and state law aspects of these transactions: proxy contests; the impact of the Williams Act provisions of the Securities Exchange Act of 1934 on open market purchases; the impact of the Williams Act on tender offers, including two-step transactions involving a consensual tender offer followed by a merger; state regulation of tender offers; and state regulation of defensive tactics employed by a target''s management. Part IV, Special Topics, examines, or provides an introduction to, the following advanced M&A topics: spin-offs (i.e., transactions in which a parent corporation distributes the stock of a subsidiary to the parent''s shareholders); shareholder activism, which has become a very important issue for many large publicly held corporations; international acquisitions, including: inbound acquisitions (i.e., acquisitions by foreign acquirors of U.S. targets); outbound acquisitions (i.e., acquisitions by U.S. acquirors of foreign targets); and a look at the regulation of M&A in the EU, South Africa, and China; brief introductions to: M&A in four regulated industries (i.e., the banking, telecom, public utility, and healthcare industries); bankruptcy M&A; and joint ventures, which are an alternative to M&A; and ethical issues in M&A. This edition follows the structure of the third edition with the following major changes and additions: new and current materials have been added to virtually all of the chapters; the materials dealing with freeze-out mergers and going private transactions, which previously were addressed in Chapter 24, have been integrated into the coverage of LBOs in Chapter 14; virtually all of the cases and materials dealing with fiduciary duties are now included in Chapter 3, and where such issues arise in other chapters, references are made to the materials in Chapter 3; in view of the increasing importance of shareholder activism, Chapter 25 now focuses exclusively on that topic; and Chapter 27 now provides brief introductions to the following topics, which were covered in greater detail in the third edition: banking M&A (former Chapter 27); telecommunications M&A (former Chapter 28); public utility M&A (former Chapter 29), bankruptcy M&A (former Chapter 30); and joint ventures (former Chapter 31). Chapter 27 also briefly introduces issues in healthcare M&A.

Tax-exempt Organizations

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ISBN 13 : 9781633592971
Total Pages : pages
Book Rating : 4.5/5 (929 download)

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Book Synopsis Tax-exempt Organizations by : Lauren Watson Cesare

Download or read book Tax-exempt Organizations written by Lauren Watson Cesare and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "Tax Management Portfolio, Tax-Exempt Organizations -- Mergers, Acquisitions, and Joint Ventures, No. 478-2nd, discusses different types of strategic alliances in which tax-exempt organizations can participate, from mergers to different types of acquisitions to joint ventures with other tax-exempt organizations as well as individuals or for-profit entities. The Portfolio focuses on aspects particular to exempt organizations. The analysis will focus on charitable organizations, but references and citations will be made to other types of exempt organizations as well"--Portfolio description (Page (iii)).

Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403547138
Total Pages : 2424 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings by : Ansgar A. Simon

Download or read book Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings written by Ansgar A. Simon and published by Kluwer Law International B.V.. This book was released on 2023-08-31 with total page 2424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This classic handbook has once again been updated from cover to cover, assuring its secure place as the preeminent tax practice guide for the conduct of international business transactions. The user-friendly structure has been maintained—first, a hands-on overview of certain key tax aspects of international transactions that have general application (including a chapter on special issues for transactions touching the European Union), followed by detailed country profiles that offer solutions designed to maximize effective tax planning and satisfy compliance obligations in twenty key global trading jurisdictions. The expert country-by-country contributors explain each jurisdiction’s approach to the critical areas of concern in transactional tax planning, addressing among other issues: entity classification; taxable transactions; tax-free transactions (both domestic and cross-border); loss and other tax attribute planning; intellectual property transactions; compensation arrangements; acquisition financing; joint ventures; transfer pricing; VAT; and tax treaty usage. Because it is crucial for management and counsel to develop a working knowledge of the salient aspects of the relevant law in a broad range of global jurisdictions, the work is of immeasurable value in assessing, strategizing, and implementing international transactions while also allowing quick jurisdictional comparison of key tax aspects. Addressing an important information gap in an area of widespread commercial concern, this incomparable resource will be welcomed by international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals.

Mergers, Acquisitions, and Corporate Restructurings

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Publisher : John Wiley & Sons
ISBN 13 : 1119380731
Total Pages : 1063 pages
Book Rating : 4.1/5 (193 download)

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Book Synopsis Mergers, Acquisitions, and Corporate Restructurings by : Patrick A. Gaughan

Download or read book Mergers, Acquisitions, and Corporate Restructurings written by Patrick A. Gaughan and published by John Wiley & Sons. This book was released on 2017-11-27 with total page 1063 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essential M&A primer, updated with the latest research and statistics Mergers, Acquisitions, and Corporate Restructurings provides a comprehensive look at the field's growth and development, and places M&As in realistic context amidst changing trends, legislation, and global perspectives. All-inclusive coverage merges expert discussion with extensive graphs, research, and case studies to show how M&As can be used successfully, how each form works, and how they are governed by the laws of major countries. Strategies and motives are carefully analyzed alongside legalities each step of the way, and specific techniques are dissected to provide deep insight into real-world operations. This new seventh edition has been revised to improve clarity and approachability, and features the latest research and data to provide the most accurate assessment of the current M&A landscape. Ancillary materials include PowerPoint slides, a sample syllabus, and a test bank to facilitate training and streamline comprehension. As the global economy slows, merger and acquisition activity is expected to increase. This book provides an M&A primer for business executives and financial managers seeking a deeper understanding of how corporate restructuring can work for their companies. Understand the many forms of M&As, and the laws that govern them Learn the offensive and defensive techniques used during hostile acquisitions Delve into the strategies and motives that inspire M&As Access the latest data, research, and case studies on private equity, ethics, corporate governance, and more From large megadeals to various forms of downsizing, a full range of restructuring practices are currently being used to revitalize and supercharge companies around the world. Mergers, Acquisitions, and Corporate Restructurings is an essential resource for executives needing to quickly get up to date to plan their own company's next moves.

International Mergers and Acquisitions

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Author :
Publisher : Cengage Learning
ISBN 13 : 9781861528001
Total Pages : 0 pages
Book Rating : 4.5/5 (28 download)

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Book Synopsis International Mergers and Acquisitions by : Peter J. Buckley

Download or read book International Mergers and Acquisitions written by Peter J. Buckley and published by Cengage Learning. This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title focuses on the financial, cultural and strategic aspects of international mergers and acquistitions activity and has a global, cross-cultural perspective.

Due Diligence for Global Deal Making

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Publisher : Bloomberg Press
ISBN 13 : 9781576600924
Total Pages : 343 pages
Book Rating : 4.6/5 (9 download)

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Book Synopsis Due Diligence for Global Deal Making by : Arthur H. Rosenbloom

Download or read book Due Diligence for Global Deal Making written by Arthur H. Rosenbloom and published by Bloomberg Press. This book was released on 2002-09-01 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: Companies of all sizes have been initiating international transactions--mergers and acquisitions, joint ventures, strategic alliances, and private placements--in record numbers. Targeted due diligence is crucial to effectively research, value, and complete these complex deals. With an evolving climate of uncertainty and new, unpredictable threats to business, it is more essential than ever before. Due Diligence for Global Deal Making is an invaluable guidebook for companies trying to capitalize on the opportunities in both developed and emerging cross-border markets. All too often global transactions fail to meet the parties' expectations, and the leading culprit is inadequate due diligence. Especially when the target partner lacks a financial performance track record and significant assets, expanding businesses must answer difficult questions, such as: Why (if at all) do this deal? What are the rules going in, and what happens if things go wrong? Where are the tax, legal, financial, and operational traps, and what are the opportunities? This book provides what’s needed to avoid devastating mistakes and to master the steps that ensure success: Expert analysis, insights, and strategies from experienced practitioners and leading authorities in cross-border matters In-depth coverage of critical topics decision makers need to understand in order to succeed in cross-border transactions--from corporate planning to operational, financial, legal, tax, accounting, and people/organizational considerations Best practices of corporate investors and professional advisers in conducting critical due diligence Noted experts discuss critical topics corporate executives--and all those involved with their company's legal, operational, accounting, and tax matters--need to know to successfully complete complex global transactions today.

International Taxation and Multinational Activity

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Publisher : University of Chicago Press
ISBN 13 : 0226341755
Total Pages : 285 pages
Book Rating : 4.2/5 (263 download)

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Book Synopsis International Taxation and Multinational Activity by : James R. Hines

Download or read book International Taxation and Multinational Activity written by James R. Hines and published by University of Chicago Press. This book was released on 2009-02-15 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.