Publications in the M&A environment

The Institute for Mergers, Acquisitions and Alliances is a not-for-profit think tank and the only globally recognized association for M&A. We help create a successful M&A culture, from entry to board level.

We are providing world leading research and M&A publications from well known institutions and companies.

Taxation Of Cross-Border Mergers And Acquisitions: Greece 2016

Taxation Of Cross-Border Mergers And Acquisitions: Greece 2016

by KPMG
Greek legislation provides a number of tax incentives for mergers and acquisitions (M&A) of business entities for the purpose of creating larger, more efficient entities. With respect to cross-border M&A, Greece had enacted Law 2578/1998 (amended by Law 3517/2006) that implemented the European Union (EU) Merger Tax Directive (Directive 90/434/EU as amended by Directive 2005/19). […] Read more

read more
Taxation Of Cross-Border Mergers And Acquisitions: Singapore 2016

Taxation Of Cross-Border Mergers And Acquisitions: Singapore 2016

by KPMG
The Republic of Singapore is an island state and member of the British Commonwealth. Income is taxed in Singapore in accordance with the provisions of the Income Tax Act (Chapter 134) (ITA) and the Economic Expansion Incentives (Relief from Income Tax) Act (Chapter 86). Generally, the Comptroller of Income Tax is vested with the powers to administer the country’s tax legislation. […] Read more

read more
Taxation Of Cross-Border Mergers And Acquisitions: Brazil 2016

Taxation Of Cross-Border Mergers And Acquisitions: Brazil 2016

by KPMG
Despite internal economic challenges and slower global economic growth than forecast, Brazil remains attractive for foreign investors due to a variety of economic factors, including its relative economic and political stability, control over inflation, and large and growing consumer market. Like other Latin American countries, Brazil has made significant strides in amending its tax legislation to attract direct foreign investments. […] Read more

read more
Taxation Of Cross-Border Mergers And Acquisitions: France 2016

Taxation Of Cross-Border Mergers And Acquisitions: France 2016

by KPMG
To summarize the French rules applicable to cross-border mergers and acquisitions (M&A), this report addresses three fundamental decisions facing a prospective purchaser. What should be acquired: the target’s shares or its assets? What will be the acquisition vehicle? How should the acquisition vehicle be financed? Tax is, of course, only one piece of transaction structuring. […] Read more

read more
Taxation Of Cross-Border Mergers And Acquisitions: Mexico 2016

Taxation Of Cross-Border Mergers And Acquisitions: Mexico 2016

by KPMG
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 some Asian countries. […] Read more

read more
Taxation Of Cross-Border Mergers And Acquisitions: United Arab Emirates 2016

Taxation Of Cross-Border Mergers And Acquisitions: United Arab Emirates 2016

by KPMG
The Federal Companies Law No. 2 concerning commercial companies (the Law) is relevant when considering mergers and acquisitions (M&A) in the UAE. The scope of the Law covers all commercial operations established in the UAE except companies operating in a free trade zone (FTZ), companies with activities in the oil and gas industry, and companies that have special agreements with the UAE government or one of the emirates, such as foreign oil companies and branches of foreign banks. […] Read more

read more
Taxation Of Cross-Border Mergers And Acquisitions: Denmark 2016

Taxation Of Cross-Border Mergers And Acquisitions: Denmark 2016

by KPMG
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 number of specific tax initiatives that make it more attractive to invest in Danish companies and jobs. […] Read more

read more
Taxation Of Cross-Border Mergers And Acquisitions: India 2016

Taxation Of Cross-Border Mergers And Acquisitions: India 2016

by KPMG
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 for domestic companies and 5 percent for foreign companies having income over 100 million Indian rupees (INR) (approximately 1,473,839 US dollars (USD) converted at INR67.85 per USD) and an education cess (tax) of 3 percent. […] Read more

read more
2016 Asian Trailblazers Study: Masters Of Multitasking And Transformation

2016 Asian Trailblazers Study: Masters Of Multitasking And Transformation

by Willis Towers Watson
In 2012, an event occurred that went largely unnoticed. For the first time, the percentage of Asia Pacific-headquartered companies in the Fortune Global 500 outnumbered those headquartered in Europe and North America. That year, 36% of companies in the Fortune Global 500 were headquartered in Asia Pacific. Of these 181 organisations, 69 were headquartered in Mainland China and 68 in Japan. […] Read more

read more

Learn from the best!
M&A Trainings

Processing !! Please wait...