Publications

By KPMG Introduction Foreign investment in Mexico by multinationals has substantially increased over the past decade, thanks partly to the extensive network of tax and trade agreements concluded, particularly in recent years, with Mexico’s most important financial and trading partners. These include the United States (US), Canada, some Central and South American countries, the European Union (EU) and … Read more

By KPMG Introduction The United Arab Emirates (UAE) is a federation of seven emirates: Abu Dhabi, Dubai, Sharjah, Fujairah, Ras Al Khaimah, Ajman and Umm Al Quwain. The information in this report applies to all emirates unless there is a material difference, which is addressed separately. Legislative position in the United Arab Emirates Federal Companies Law … Read more

By KPMG Introduction Danish tax rules and practice have changed fundamentally in recent years. A number of rules have been introduced to prevent erosion of the Danish tax base, and the Danish tax authorities have adopted a restrictive attitude toward structures aimed at reducing the Danish tax base. However, the Danish parliament has also introduced a … Read more

By KPMG Introduction The legal framework for business consolidations in India consists of numerous statutory tax concessions and tax-neutrality for certain kinds of reorganizations and consolidations. This report describes the main provisions for corporate entities. Tax rates cited are for the financial year ending 31 March 2016, and are inclusive of an applicable surcharge (12 percent … Read more

The oil and gas sector is faced with intense pressure on cash flow due to low returns on capital. While there is a reset of the cost base, the industry also needs to renew its resource and production portfolios for long-term sustainability. M&A is an option that addresses some of the challenges facing the sector … Read more

Introduction Opportunities for mergers and acquisitions (M&A) in the Republic of Korea (Korea) have increased in recent years. A growing number of companies are turning their attention to M&A to compete in the global economy, expand operations and gain various synergistic benefits. As the number of M&A deals in Korea grows, the Korean government continues … Read more

Introduction Saudi Arabia’s economic reforms have allowed the economy to grow rapidly in recent years. Saudi Arabia has implemented various programs to improve the business environment, provide comprehensive service to investors and foster investment opportunities in key sectors of the economy. This has attracted foreign investment into the country and encouraged mergers and acquisitions (M&A). … Read more