2008 and 2009 are challenging times for the M&A market due to the lack of available funding. Many investors and international groups are looking for cost-cutting opportunities and cash optimisation.
During the 5th session of our M&A Academy, we tried to evaluate how reshaping your conventional business model towards a more flexible structure can help you in for example the improvement of your business model or the optimisation of your tax credits and/or cash position.
Since business restructurings trigger multiple tax issues, not only transfer pricing aspects, this module also focused on the following aspects:
- the arm’s length risk allocation to restructured group entities;
- the potential ‘exit charges’ and indemnifications upon restructuring;
- the recognition, by tax authorities, of restructuring transactions.
Download “Tax implications of business restructuring”
More info about the M&A Academy season (programme, registrations, etc.)