The White & Case Tax team have contributed to the 2022 edition of the Getting The Deal Through: Tax on Inbound Investment guide.
The quick reference guide enables a side-by-side comparison of local insights into acquisitions (from the buyer’s perspective), post-acquisition restructuring, and disposals (from the seller’s perspective), including stock versus asset/liability transactions; domicile of acquisition company; company mergers and share exchanges; tax benefits of issuing stock as consideration; transaction taxes; treatment of deferred tax assets; interest relief; protections for acquisitions; spin-offs; migration of residence; interest and dividend payments; tax-efficient extraction of profits; methods of disposal including for tax mitigation and deferral purposes; and recent trends.
Partner Will Smith and associate Peter North have co-authored the introduction and UK chapter of the guide.
This article is reproduced with permission from Law Business Research Ltd. This content was first published in Lexology GTDT: Tax on Inbound Investment 2022. For further information please visit https://www.lexology.com/gtdt
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