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Mergers and acquisitions

marble clusterAll transactions—whether mergers, acquisitions, joint ventures, equity investments, or divestitures—involve complex issues that require the dedicated attention of experienced professionals. When those deals involve companies with global operations, wading through the additional range of considerations is even more daunting. Deloitte can assist and provide advice in effectively navigating the myriad of tax, accounting, legal, regulatory, cultural, and labor issues in cross-border transactions to help manage compliance risks and potentially enhance returns. Our services include:

Deal structuring and due diligence 

Deloitte’s M&A professionals provide corporate clients and private equity investors with a spectrum of tax advisory services. Our multifunctional approach teams these professionals with industry and technical specialists to provide assistance and advice targeted toward managing tax compliance risk and enhancing business returns. We analyze and quantify industry-, country-, and deal- specific tax risks and opportunities; analyzing asset quality; and potential hidden costs, contingencies and commitments and help to develop negotiating positions. We suggest alternative tax structures and prepare formal tax structuring memoranda and pro forma financial statements that illustrate the effects of various structuring alternatives on future cash flows and earnings.

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Sell-side services 

We help analyze potential tax, accounting, labor, operational, and system issues before going to market. We work with clients to analyze whether the transaction structure is in line with company strategy, and quantify the strategic value of tax risks and opportunities. We perform pre-sale due diligence including analysis of tax financial and regulatory matters, review of compensation-related agreements, and analysis of information quality. We also know that the tax considerations of a deal can be simple or complex and will vary depending on the nature of the deal. We can assist and advise clients regarding estimated gains and losses, analyze the allocation and preservation of tax attributes, and explore tax structures that address clients’ goal for cash proceeds from the deal. Our professionals can help clients navigate deal execution and work closely with their team and other advisors to enhance efficiency of effort and knowledge transfer.

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Post transaction services 

For both acquisitions and separations, our team provides a holistic approach that can help tax departments address its Day 1 readiness needs as well as its longer term requirements. This includes advising on a variety of tax issues, such as addressing regulatory, tax planning and compliance matters; simplifying corporate tax structures, especially where overlapping legal entities arise; harmonizing accounting methods; and merging tax systems, processes, and departmental personnel. We work with the tax function to explore tax opportunities that arise as part of the company’s overall merger synergy efforts, whether those changes arise in supply chains, sales force organization, back-office operations, or other areas.

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Restructuring and bankruptcy services 

We work with financially challenged companies by analyzing relevant tax issues and financial considerations, assisting in evaluating restructuring options, and exploring planning opportunities that address those tax and financial burdens, while building a framework allowing for future tax efficiencies. Our professionals have extensive experience working with debtors, creditors, and creditor committees with respect to both in–court and out-of-court restructurings. We also work with clients’ other professional advisors to pursue favorable business and tax results.

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Tax Publications

  • Cyprus International Tax and Business Environment
    The Cyprus International Tax & Business Environment leaflet aims to highlight the major business advantages and increasing opportunities that Cyprus offers as a truly international business centre following its accession to the European Union and entry into the Eurozone.

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  • Cyprus & The EU - Taxation Trends
    One would imagine that with a 10% company tax rate (together with Bulgaria, the lowest in the EU) and a low top personal income tax rate of 30%, Cyprus's overall tax-to-GDP ratio would be significantly below the EU average. At 41.6% in 2007, it is actually higher. Paul Mallis, international tax partner at Deloitte comments on Eurostat's annual report on Taxation Trends in the European Union based on taxation data for 2007.
  • Cyprus Beyond the Holiday - A Thriving Hub of International Business
    The world is not static and while Cyprus enjoys its time in the sun as a leading centre of international business, Paul Mallis, international tax partner at Deloitte comments on how the Island continuously acts to enhance and build on its existing business infrastructure, competitive tax system and open investment policies.
  • Cyprus Country Digest – Parliament Relaxes Tax Rules to Lure Investors
    Cyprus has introduced new provisions to apply retroactively from 1 January 2009 which are good news for portfolio investors, Collective Investments Schemes and interest earning companies. Deloitte Tax provides their comments on the above legislative developments in the article published in the Journal of International Taxation.
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