EMEA Dbriefs - M&A

Aired 3 Dec 24 | Pillar 2 has been in force in various jurisdictions since the start of 2024 and is now being seen in many M&A transactions. Certain aspects of Pillar 2 are very different from typical tax regimes and this can cause particular difficulties when buying or selling companies. Our presenters will draw on practical experience to give insights into how Pillar 2 differs from other taxes in the M&A context, presenting a simple M&A case study and stepping through the key thought processes in navigating the Pillar 2 issues. Do you engage in M&A transactions where the Target or counterparty is within the scope of Pillar 2?

Aired 21 Mar 24 | Carve-outs are a hot topic of discussion.  These transactions can generate significant value in both the remaining and separated businesses and are complex from a tax and legal perspective. In this series of Dbriefs we explore key aspects of the transaction lifecycle, with a focus on corporation tax, VAT, employment taxes, and legal matters. This first instalment addresses the main tax and legal considerations when preparing for and executing these transactions - and also highlight some common pitfalls.