Consolidation Debt Equity

Current taxation issues in M&A

Source: New South Wales

Published Date: 30 Oct 2012

 

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The acquisition or divestment of an entity (or a group of entities) can potentially give rise to income tax issues spanning almost the entire gambit of the income tax legislation. This paper provides an overview of a number of current taxation issues in M&A, with a focus on:

  • acquisition structuring issues (i.e. debt / equity mix, and other structuring considerations)
  • some recently noted acquisition diligence issues (such as availability of clear exits, RTFI, and employment taxes)
  • transaction documentation (including a discussion of industry best practice in relation to taxation warranties and indemnities).

Individual Session

Current taxation issues in M&A

Author(s): Andrew Sharp , Joshua Cardwell CTA
Materials from this session:

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Consolidation Debt Equity M&A Thin capitalisation 2012

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