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ImageTitle/DescriptionArticle Date 
 

Taxation of Cross-Border Mergers and Acquisitions

Information on current laws and regulations and possible implications for tax-efficient structuring and financing of a merger or acquisition .
Modified date: 2/18/2014
Business and industry issue
 

Switzerland - M&A activity in 2013

M&A activity in Switzerland in third quarter 2013
Modified date: 10/23/2013
Regulatory update
 

India - Treatment of transfer of undertaking for non-monetary consideration

Tribunal in India finds a transfer of undertaking for non-monetary consideration not subject to income tax
Modified date: 2/3/2014
Regulatory update
 

Austria - Tax treatment of dividend distributions following M&A transactions

Austrian Finance Ministry’s opinions on tax treatment of dividends distributed following mergers and acquisitions
Modified date: 2/11/2014
Regulatory update
 

Hong Kong - New company law regime

New company law in Hong Kong effective March 2014
Modified date: 3/26/2014
Regulatory update
 

Canada - First quarter 2013 mining M&A activity report

Report on Canada’s mining sector, M&A activity in first quarter 2013
Modified date: 1/20/2014
Regulatory update
 

Australia - M&A in resources sector; changes for foreign multinationals

Reports from KPMG in Australia look at tax tips for M&A activity in resources sector, share buybacks, and the statute of limitations on assessments
Modified date: 3/26/2014
Regulatory update
 

India - Tax treatment of debt assignment under share-sale agreement

India tribunal addresses tax treatment of debt assignment under share-sale agreement
Modified date: 2/4/2014
Regulatory update
 

Germany - Taxation of portfolio dividends; gain, loss on mergers

New law in Germany on taxation of dividends from portfolio investments, transaction costs of mergers not deductible
Modified date: 4/1/2014
Regulatory update
 

Austria - Corporate tax guidelines limit interest deductions, loss carryforwards

Austrian tax authorities revise guidelines on interest deductions and tax loss carryforwards in acquisitions and corporate reorganizations
Modified date: 2/11/2014
Regulatory update
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