Skip to main content

M&A Tax Due Diligence & Structuring

Giving insight into M&A Tax risks and opportunities

A comprehensive approach to M&A Tax due diligence

Parties to a proposed merger or acquisition (M&A) should make sure that you understand the tax implications of the transaction before the deal closes and have a clear roadmap for executing post-merger tax strategies. Deloitte's M&A due diligence and transaction tax structuring tax teams help buyers, sellers and a wide range of financial institutions and private investors understand current and future tax structuring options, avoid surprises and resolve deal-breakers by thoroughly assessing tax liabilities, identifying potential risks and comparing alternative deal structures that meet the expectations of all parties be able to comply.

A comprehensive approach to M&A-Tax due diligence is likely to include a discussion of how tax structuring in M&A transactions benefits all parties. Deloitte teams will work with you to analyse tax considerations in M&A transactions and determine which tax structures can support your business strategies, enhance cash flows and mitigate tax risks. Especially with the global tax landscape fraught with new regulations, M&A transactions that cross borders should involve an experienced, multidisciplinary team of finance, accounting, legal and tax professionals - all that Deloitte can provide.

How we can help:

Deloitte's M&A Tax due diligence services are an important part of dealmaking and complement the expertise of the business, finance and legal professionals in the wider deal team. At Deloitte, we have industry experts who bring in-depth knowledge of industry-specific practices, risks and opportunities.

As part of our Tax due diligence efforts, Deloitte professionals can analyse existing and future tax risks, as well as review tax compliance history and correspondence with regulators to accurately quantify post-transaction tax risks. Many mergers and acquisitions extend the physical or economic nexus of the new entity into additional tax jurisdictions. At Deloitte, our tax due diligence professionals can work with you to quantify these additional taxes and returns imposed by relevant government agencies.

The purpose of our M&A due diligence efforts is to develop a clear and comprehensive picture of your current and post-transaction Tax position to form the basis for Tax management strategies and Tax structures you should consider.

Using insights from M&A Tax due diligence efforts, Deloitte professionals in the field of M&A transactions can help identify different deal structures that align with your business goals and values in line with your tax strategy. At Deloitte, we take a long-term holistic view to help clients implement successful M&A transactions strategies and structures. Deloitte's transaction Tax structuring advice reflects the broader range of regulatory and legal concerns that are part of complex transactions as a critical component when assessing Tax-related options.

Our M&A Transaction Tax structuring teams also provide clients with a global perspective. Deloitte has Tax professionals in major global financial centres who can bring in-depth knowledge of local and regional Tax and reporting requirements to inform our M&A- Tax structuring services and deliver efficient and effective M&A-transaction Tax advice. For example, we can provide an up-to-date overview of proposed Tax changes by jurisdiction and consult Deloitte experts on government credit Tax to determine whether Tax incentives may be available to the entity post-transaction to improve their Tax position.

Obtaining proven M&A- Tax due diligence and advice on transaction Tax structuring is crucial in today's global business environment. Deloitte teams can draw on our deep experience in industry, M&A and transactions Tax to provide the holistic perspective you need for success.

Taxation of cross-border mergers and acquisitions

Analysis

Financier Worldwide discusses the taxation of cross-border mergers and acquisitions with Deloitte's Brian K. Pinto, Siobhan L. Godley and Lindsay Wietfeld