M&A Tax
Please explore upcoming programs or access archived programs below.
Upcoming Webcasts
China M&A: Latest Developments in General Anti-Avoidance Rules
Date and time to be announced pending issuance of the new regulation
Host: Vicky Wang
Presenters: Hong Ye and Andrew Zhu
China's State Administration of Taxation (SAT) is expected to release a new regulation which will provide a safe harbor rule for qualifying indirect share transfers within group companies. Looking back at the General Anti-Avoidance measures the SAT put in place in the past two years, which developments should MNCs bear closer attention to when considering their M&A activities or internal restructurings in China? We'll discuss:
- Legislative and case history associated with GAAR, particularly Circular 698 and subsequent clarifications, as well as relevant market responses.
- Typical cases for which taxpayers have approached the SAT concerning GAAR, including reporting under Circular 698 and interplays with Circular 59.
- What the new rules cover, reasons for the relaxation, and application of the new rules to commonly encountered structures and transactions.
- Potential future areas of SAT focus in relation to combatting perceived tax avoidance.
Gain insights into China's tax developments impacting current and future M&A activity.
Archived Webcasts
Australian Tax Treaty Protection: Technical and Practical Considerations
22 March 2012
Host: Dwayne Sleep
Presenters: Mark Goldsmith and Muhunthan Kanagaratnam
Recently the Australian Taxation Office (ATO) has aggressively applied general anti-avoidance provisions to deny double tax treaty protection to inbound private equity investors in Australia. We'll discuss:
- Various rulings issued by the ATO, their implications for investors, and technical insights on structures now being used for inbound collective investment.
- Practical observations on how the ATO is approaching the look-through principle to the application of double tax treaties.
- How investors in fund vehicles can obtain reassurance on the future tax treatment of any gains made on Australian investments.
Learn about recent cases of scrutiny by the ATO and how to manage the risks associated with investing in Australia.
Taiwan Update: Can Goodwill Amortization be Secured for Future Deals?
1 December 2011
Host: Al Chang
Presenters: Arthur Chen and Cheli Liaw
The Taiwan Supreme Administrative High Court issued landmark rulings in favor of taxpayers for goodwill amortization after years of disputes regarding M&A cases. Will these recent wins put an end to this controversy and provide certainty for goodwill amortization going forward, especially as more businesses pursue business or intangibles purchases? We'll discuss:
- How businesses can use intangibles, such as goodwill and business rights to make deals more tax efficient.
- Criteria for goodwill amortization.
- Common challenges raised by Taiwan tax authorities and arguments successfully forwarded by taxpayers in recent court cases.
Gain insights on the latest developments surrounding this tax controversy and explore alternative actions taxpayers can take when in dispute with Taiwan tax authorities.
Stay connected
Material on this website is © 2012 Deloitte Global Services Limited, or a member firm of Deloitte Touche Tohmatsu Limited, or one of their affiliates. See Legal for copyright and other legal information.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.