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Author : Stephen J. Gates
Publisher : Unknown
Page : 128 pages
File Size : 54,5 Mb
Release : 1995
Category : Capital gains tax
ISBN : 0409309958
Author : Peter H. Blessing,Ansgar A. Simon
Publisher : Kluwer Law International B.V.
Page : 7048 pages
File Size : 49,9 Mb
Release : 2020-03-10
Category : Law
ISBN : 9789041190734
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
Author : Anuschka Bakker
Publisher : IBFD
Page : 525 pages
File Size : 49,6 Mb
Release : 2009
Category : Corporate reorganizations
ISBN : 9789087220556
This book highlights the main tax issues that arise when business restructurings take place. It provides fundamental information about the drivers of business restructurings and business models, examines the application of Art. 9 of the OECD Model Convention, and considers not only the direct tax issues in business restructuring, but also VAT and customs duties. It gives practical insights into the tax accounting treatment of business restructurings, OECD work in progress and the effect of the EU tax system, and includes a case study concerning the restructuring of a manufacturing operation, which is analysed from the perspective of key industrial jurisdictions, along with an examination of current practice.
Author : John B. Shoven,Joel Waldfogel
Publisher : Brookings Institution Press
Page : 228 pages
File Size : 50,6 Mb
Release : 2012-01-01
Category : Business & Economics
ISBN : 0815714262
The boom in corporate restructuring, accompanied by large increases in debt finance, was one of the most important developments in the U.S. economy in the 1980s. Financial and tax specialists analyze how the U.S. tax system-especially in its bias toward debt financing-has affected corporate financial decisions and influenced the recent wave of corporate restructuring. The authors evaluate the hypothesis that the rise in the cost of capital during the 1980s helped stimulate the surge in corporate takeovers. They analyze the effect that changes in tax laws and in the volume of government debt have had on corporate financial decisions. The authors examine how recent financial innovations have blurred the distinction between debt and equity finance.
Author : H. Kent Baker,Halil Kiymaz
Publisher : John Wiley & Sons
Page : 612 pages
File Size : 41,5 Mb
Release : 2011-06-07
Category : Business & Economics
ISBN : 9780470569511
The most up-to-date guide on making the right capital restructuring moves The Art of Capital Restructuring provides a fresh look at the current state of mergers, acquisitions, and corporate restructuring around the world. The dynamic nature of M&As requires an evolving understanding of the field, and this book considers several different forms of physical restructuring such as divestitures as well as financial restructuring, which refers to alterations in the capital structure of the firm. The Art of Capital Restructuring not only explains the financial aspects of these transactions but also examines legal, regulatory, tax, ethical, social, and behavioral considerations. In addition to this timely information, coverage also includes discussion of basic concepts, motives, strategies, and techniques as well as their application to increasingly complex, real-world situations. Emphasizes best practices that lead to M&A success Contains important and relevant research studies based on recent developments in the field Comprised of contributed chapters from both experienced professionals and academics, offering a variety of perspectives and a rich interplay of ideas Skillfully blending theory with practice, this book will put you in a better position to make the right decisions with regard to capital restructuring in today's dynamic business world.
Author : Peter H. Blessing
Publisher : Unknown
Page : 0 pages
File Size : 49,8 Mb
Release : 2012
Category : Consolidation and merger of corporations
ISBN : 9041132155
In challenging times, strategic business restructuring dramatically increases in importance. Tax planning is critical to sound deal making, particularly in the international arena, where cross-border M&A will inevitably proliferate as companies seek to maximize global market opportunities. 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 two complementary parts of this matchless resource provide, first, a hands-on overview of the complex tax aspects of international expansion and contraction, followed by twenty-one detailed country profiles, pinpointing each jurisdiction's handling of such areas of concern as parent/subsidiary and public/private tax targeting, VAT, transfer pricing, due diligence, tax treaty usage, licensing, tax-free status requirements, equity and debt restructuring, and much more. The locally expert authors suggest solutions designed to maximize effective tax planning and compliance. This 'value-added' content underscores the book's value as the one-stop resource professionals must have to confidently deal with the challenges and opportunities posed by cross-border M&A and corporate restructuring. The work is of immeasurable value in assessing, strategizing, and implementing international transactions while also allowing quick comparison of key tax aspects in major jurisdictions. 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.
Author : H. Kent Baker,Halil Kiymaz
Publisher : John Wiley & Sons
Page : 612 pages
File Size : 49,9 Mb
Release : 2011-07-28
Category : Business & Economics
ISBN : 9781118030356
The most up-to-date guide on making the right capital restructuring moves The Art of Capital Restructuring provides a fresh look at the current state of mergers, acquisitions, and corporate restructuring around the world. The dynamic nature of M&As requires an evolving understanding of the field, and this book considers several different forms of physical restructuring such as divestitures as well as financial restructuring, which refers to alterations in the capital structure of the firm. The Art of Capital Restructuring not only explains the financial aspects of these transactions but also examines legal, regulatory, tax, ethical, social, and behavioral considerations. In addition to this timely information, coverage also includes discussion of basic concepts, motives, strategies, and techniques as well as their application to increasingly complex, real-world situations. Emphasizes best practices that lead to M&A success Contains important and relevant research studies based on recent developments in the field Comprised of contributed chapters from both experienced professionals and academics, offering a variety of perspectives and a rich interplay of ideas Skillfully blending theory with practice, this book will put you in a better position to make the right decisions with regard to capital restructuring in today's dynamic business world.
Author : Anonim
Publisher : Unknown
Page : 0 pages
File Size : 51,8 Mb
Release : 2010
Category : Corporate reorganizations
ISBN : 0779822870
Author : John R. Graham
Publisher : Now Publishers Inc
Page : 136 pages
File Size : 45,5 Mb
Release : 2006
Category : Business & Economics
ISBN : 9781933019413
A Review of Taxes and Corporate Finance investigates the consequences of taxation on corporate finance focusing on how taxes affect corporate policies and firm value. A common theme is that tax rules affect corporate incentives and decisions. A second emphasis is on research that describes how taxes affect costs and benefits. A Review of Taxes and Corporate Finance explores the multiple avenues for taxes to affect corporate decisions including capital structure decisions, organizational form and restructurings, payout policy, compensation policy, risk management, and the use of tax shelters. The author provides a theoretical framework, empirical predictions, and empirical evidence for each of these areas. Each section concludes with a discussion of unanswered questions and possible avenues for future research. A Review of Taxes and Corporate Finance is valuable reading for researchers and professionals in corporate finance, corporate governance, public finance and tax policy.
Author : Philip Cooke,Jan M. van der Beek
Publisher : Springer
Page : 152 pages
File Size : 50,9 Mb
Release : 1980
Category : Business & Economics
ISBN : UOM:35112101890517
Compilation of country studies by various contributors dealing in a comparative way with the taxation and other related aspects of acquisitions and mergers, both at the domestic level and cross-frontier.
Author : Candace A. Ridgway,Colleen E. Laduzinski,Patrick O'Brien (Tax lawyer),Benjamin S. Jacobs,Gregory E. Stern
Publisher : Unknown
Page : 128 pages
File Size : 43,7 Mb
Release : 2024-07-03
Category : Bankruptcy
ISBN : 1633592065
... analyzes the tax implications of restructuring a business' debt, primarily focusing on out-of-court restructurings as an alternative to foreclosure or bankruptcy. Restructuring debt may allow a financially troubled business to continue operations, but may also result in federal income tax liabilities, such as debt-discharge income, or other adverse tax consequences.
Author : Gregory E. Stern
Publisher : Unknown
Page : 128 pages
File Size : 50,6 Mb
Release : 2009
Category : Bankruptcy
ISBN : 1558716998
... analyzes the tax implications when a business chooses to restructure its debts as an alternative to foreclosure or bankruptcy. By restructuring its debts, a financially troubled business may be able to continue operations but, as a result, may be subject to significant federal income tax liabilities. The portfolio addresses the tax consequences that can arise when a business acquires its debt for less than the debt's outstanding balance or when the business modifies the terms of its debt.
Author : Patrick A. Gaughan
Publisher : Wiley
Page : 632 pages
File Size : 52,8 Mb
Release : 2002-08-14
Category : Business & Economics
ISBN : 9780471237297
The most comprehensive and up-to-date guide to modern corporate restructuring techniques Mergers and acquisitions are two of today's most important competitive tools used by corporations in a rapidly changing global business landscape. In this new updated and revised Third Edition of his groundbreaking book-winner of the Book of the Year Award in its category from the Association of American Publishers-author, business valuations expert, and professor Patrick Gaughan illustrates how mergers, acquisitions, and other vital forms of restructuring can work for corporations. This University Edition includes review questions specifically designed for finance students and those studying for the MBA degree. Packed with helpful advice and proven strategies, this book: * Explains virtually every type of corporate restructuring, including mergers and acquisitions, divestitures, reorganizations, joint ventures, leveraged buyouts, and more * Details the latest trends and delivers a modern, international perspective on the field * Integrates the latest relevant research in the field of mergers into the book's pragmatic treatment of the subject * Offers comprehensive coverage of the latest methods and techniques for business valuations of both public and closely held companies * Looks at the key strategies and motivating factors that arise during the course of restructurings * Analyzes and incorporates necessary legal, economic, and corporate finance considerations * Offers the best offensive and defensive tactics for hostile takeovers
Author : Patrick A. Gaughan
Publisher : John Wiley & Sons
Page : 1063 pages
File Size : 43,8 Mb
Release : 2017-11-27
Category : Business & Economics
ISBN : 9781119380733
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.
Author : Vinay Couto,John Plansky,Deniz Caglar
Publisher : John Wiley & Sons
Page : 296 pages
File Size : 49,7 Mb
Release : 2017-01-10
Category : Business & Economics
ISBN : 9781119268536
A practical approach to business transformation Fit for Growth* is a unique approach to business transformation that explicitly connects growth strategy with cost management and organization restructuring. Drawing on 70-plus years of strategy consulting experience and in-depth research, the experts at PwC’s Strategy& lay out a winning framework that helps CEOs and senior executives transform their organizations for sustainable, profitable growth. This approach gives structure to strategy while promoting lasting change. Examples from Strategy&’s hundreds of clients illustrate successful transformation on the ground, and illuminate how senior and middle managers are able to take ownership and even thrive during difficult periods of transition. Throughout the Fit for Growth process, the focus is on maintaining consistent high-value performance while enabling fundamental change. Strategy& has helped major clients around the globe achieve significant and sustained results with its research-backed approach to restructuring and cost reduction. This book provides practical guidance for leveraging that expertise to make the choices that allow companies to: Achieve growth while reducing costs Manage transformation and transition productively Create lasting competitive advantage Deliver reliable, high-value performance Sustainable success is founded on efficiency and high performance. Companies are always looking to do more with less, but their efforts often work against them in the long run. Total business transformation requires total buy-in, and it entails a series of decisions that must not be made lightly. The Fit for Growth approach provides a clear strategy and practical framework for growth-oriented change, with expert guidance on getting it right. *Fit for Growth is a registered service mark of PwC Strategy& Inc. in the United States