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
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