Taxation of Cross-Border Mergers and Acquisitions: 2010 Edition 

In the current complex global environment, tax authorities are adapting to the new dynamics of the post-recession world.

 

The 2010 edition of KPMG International’s "Taxation of Cross-Border Mergers and Acquisitions" highlights the shift from direct to indirect taxation, the corresponding trend towards lower head-line corporate income tax rate and provides tax professionals with an international overview of a range of tax issues that may affect cross-border M&A.

 

Further, the 2010 edition describes the current laws and regulations (as of February 2010) and the possible implications for the tax-efficient structuring and financing of mergers or acquisitions in each of the 60 countries studied.

 

Observed trends include:

 

  • M&A deals in private equity
  • Increasing consolidation in hard-pressed industries such as automotive and banking
  • Increasing M&A potential in emerging markets such as Latin America, Turkey, India and China
  • Long-term trends in tax administration
  • Role of debt in M&A financing

 

The U.S. country chapter is available below.

 

 

To view the 60 country chapters, please go to the link below, then click on the country chapter menu of interest to you.