
Taxation Of Cross-Border Mergers And Acquisitions: New Zealand 2014
By KPMG Introduction This chapter addresses three fundamental decisions that face a prospective purchaser: Of course, tax is only one piece

By KPMG Introduction This chapter addresses three fundamental decisions that face a prospective purchaser: Of course, tax is only one piece

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

By KPMG Introduction Greek legislation provides a number of tax incentives for mergers and acquisitions (M&A) of business entities for the

By KPMG Introduction The Vietnam tax environment for mergers and acquisitions (M&A) continues to evolve. Although gaps remain, new rules may

By KPMG Introduction The Austrian tax environment for mergers and acquisitions (M&A) changed significantly in 2005, when Austria implemented an attractive

By KPMG Introduction Czech law contains a variety of special provisions applying to mergers and acquisitions (M&A) in areas such as

By KPMG Introduction The most common Finnish corporate entity is a limited liability company (LLC). There are two forms: the public

By KPMG Introduction The chapter addresses the three fundamental decisions facing a prospective acquirer in Croatia: Tax is, of course, only

By KPMG Introduction The signing of several Free Trade Agreements (FTA) and the ambitious Panama Canal expansion are tangible signs that
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