Getting the Deal Through | Tax on Inbound Investment in 33 jurisdictions worldwide 2012 | France

Fully revised and updated sixth edition of Tax on Inbound Investment, a volume in the series of annual reports, which provide international analysis in key areas of law and policy for corporate counsel, cross-border legal practitioners and business people.

Content:

Acquisitions (from the buyer’s perspective)

• Tax treatment of different acquisitions
• Step-up in basis
• Domicile of acquisition company
• Company mergers and share exchanges
• Tax benefits in issuing stock
• Transaction taxes
• Net operating losses, other tax attributes and insolvency proceedings
• Interest relief
• Protections for acquisitions

Post-acquisition planning

• Restructuring
• Spin-offs
• Migration of residence
• Interest and dividend payments
• Tax-efficient extraction of profits

Disposals (from the seller’s perspective)

• Disposals
• Disposals of stock
• Avoiding and deferring tax