This presentation focuses on identifying and examining some of the practical issues raised by the introduction of the tax consolidations regime which a purchaser should examine when assessing M&A opportunities in the tax consolidations environment. In brief, this paper focuses on the following main areas:
- purchase of assets versus purchase of shares
- structuring issues to be considered by purchasers
- the due diligence process in the tax consolidations environment
- major issues that purchasers should assess carefully.
- purchase of assets versus purchase of shares
- structuring issues to be considered by purchasers
- the due diligence process in the tax consolidations environment
- major issues that purchasers should assess carefully.