Taxation Of Cross-Border Mergers And Acquisitions: Canada 2016

Figure 1 Type of asset

by KPMG
Although not defined by statute, the phrase ‘mergers and acquisitions’ (M&A) is used in Canada to describe combinations of business enterprises by means of an acquisition or other combination technique, such as an amalgamation, that is allowed under applicable corporate law. A merger or acquisition involving shares of a Canadian company or its assets can be completed in a number of ways, depending on the type of consideration to be paid, tax and financing considerations, as well as corporate law and regulatory issues. […] Read more

Cross-Border Deals Tracker: Tracking Deal Flows Between Developed And Developing/Emerging Economies

Figure 1 Number of D2E deals

by KPMG
The latest deals data shows that the volume of developed market investments into emerging markets (D2E) hit a 10-year low over the second half of 2015, but emerging market deals with one another showed strong growth over the same period. Between July and December 2015, the number of D2E deals fell by 3 percent to 541, the lowest number in 10 years. The yearly total is also the lowest in 10 years, at 1101 D2E deals, 9 percent down on 2014. […] Read more

Global Oil And Gas Transactions Review 2015

Global Oil And Gas Transactions Review 2015

by Ernst & Young
The dramatic drop in both crude oil and natural gas prices across the year combined with a high level of uncertainty about their future trajectory challenged oil and gas merger and acquisition (M&A) activity in 2015. Crude oil prices, which began the year at US$55 per barrel (Brent), declined to US$37 per barrel by December, the lowest level since May 2004 with natural gas prices experiencing a similar journey. […] Read more

‘Protectionism’ In M&A: A Mixed Picture

Figure 2 Some practical considerations

by Allen & Overy
When a national ‘champion’ is at stake, lively political and media debate often follows, sometimes even where the sector involved is not particularly ‘sensitive’. This is unsurprising in markets facing slow economic growth and, more recently, there has been an interesting interplay between expanding sanctions regimes and policy in this area. […] Read more

Taxation Of Cross-Border Mergers And Acquisitions: Canada 2014

Taxation Of Cross-Border Mergers And Acquisitions: Canada 2014

by KPMG
The M&A market in Canada has maintained steady, slow growth. Since the last edition of this chapter, tax developments relating to M&A have been limited. This chapter begins with an overview of recent developments in the Canadian tax environment for M&A, and proceeds by addressing the principal issues that face prospective purchasers of Canadian companies and their assets. […] Read more

A Brave New World: The Climate For Chinese M&A Abroad

A Brave New World: The Climate For Chinese M&A Abroad

by Economist Intelligence Unit
Among the many signs of China’s increasing economic power has been a surge in the number of Chinese companies seeking to buy assets overseas. In 2009, while developed economies remained mired in the aftermath of the global financial crisis, Chinese companies made a record number of crossborder acquisitions — some 298 in total. Much of China’s investment has been welcomed by cash-strapped Western companies that would be hard-pressed to survive without it. […] Read more

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