Mergers and Acquisitions – International Tax Aspects

Download programme
This course explores the tax implications of (international) Mergers and Acquisitions (M&A) transactions, covering each step of an M&A deal. First, it identifies the steps to an M&A deal and provides an overview of various types of M&A transactions, assisting participants in defining an M&A strategy. Next, it explores the stages of a tax due diligence and the role of representations, warranties and indemnities in negotiating the closing of a deal. The course further addresses acquisition tax structuring, including how to choose an appropriate acquisition vehicle and exploring various financing alternatives. The tax implications of various types of corporate reorganizations (both domestic and cross-border) are analysed in detail next, distinguishing between taxable and non-taxable reorganizations. Finally, participants explore post-closing structuring and integration alternatives, as well as tax risk management and governance aspects arising in a post-deal context.

Gain exclusive access to the Tax Research Platform for invaluable insights and materials throughout the course

Topics Covered

  • Introduction to Mergers and Acquisitions
  • Tax Due Diligence and Contract Negotiation
  • Acquisition Planning
  • Transaction Execution
  • Post-Acquisition Structuring and Integration

Learning Objectives

After completing this course, participants will be able to:

  • Assess the tax implications of various financing alternatives
  • Identify tax pitfalls and opportunities following tax due diligence
  • Assess the role of representations, warranties and indemnities in negotiating the closing of an M&A deal
  • Assess the direct and indirect tax implications of various types of M&A deals
  • Differentiate between asset deals and share deals from the purchaser’s and the vendor’s perspectives
  • Apply post-acquisition structuring and integration techniques

Who should participate

This course will benefit tax professionals working in multinational groups, tax and legal advisory firms and governments who want to gain insight into the tax implications of structuring international M&A deals, including:

  • In-house tax professionals and advisers
  • Tax advisers from law and/or accounting firms
  • Finance professionals/managers/controllers of businesses
  • Tax inspectors from tax administrations, government officials
  • Students This course is also suitable for tax professionals who are familiar with the M&A tax implications in their own jurisdiction but are not yet prepared to navigate such deals involving other jurisdictions.

Recommended prerequisites (for guidance only) and advance preparation

Participants are expected to have an understanding of common tax, business and legal terms. Finance and accounting professionals with some tax background would generally have this knowledge.

No advance preparation is necessary. All required study material is provided within the online training.

Total Study Time and Access Period

Access to the online course is granted for a period of 2 months, from the date of ordering or the indicated start date.

Mandatory course activities: 7.5 hours

All mandatory course activities can be completed within the access period by dedicating approx. 1 hour of study per week. Please note that study materials included in the course or certificate programme will be accessible for the duration of the access period only. Non-mandatory supplementary material is also provided in this course.

Continuing Professional Education (CPE)

We recommend you check with your respective accrediting organizations to determine the eligibility of CPE credits.

International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Recommended NASBA CPE credits for this course is: 8

FAQ

See our FAQ section for more information. Regarding administrative policies such as complaint, cancellation or refund, please refer to our Terms and Conditions or contact us at info@ibfd.org

Additional Information

Field of study: Taxes

Delivery format: Online - QAS Self Study

Disclaimer

Please note that the content of this online course is subject to change based on updates in industry standards, regulatory requirements, and other developments. We strive to provide the most accurate and current information; however, we recommend verifying any critical details independently.