Tax Due Diligence
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Tax Due Diligence
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Author : Matthew Peppitt
language : en
Publisher: Spiramus Press Ltd
Release Date : 2008-11-15
Tax Due Diligence written by Matthew Peppitt and has been published by Spiramus Press Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-11-15 with Business & Economics categories.
This book is a practical guide to the very practical subject of Tax Due Diligence. It aims to show that tax due diligence is not a commodity by leading the reader through the tax due diligence process and explaining at each stage how to extract the maximum value from tax due diligence. This book is aimed at anyone in industry or practice who is commissioning or planning a tax due diligence exercise or who is responsible for its performance.
Employment Related Securities And Unlisted Companies
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Author : Ken Moody
language : en
Publisher: Spiramus Press Ltd
Release Date : 2010
Employment Related Securities And Unlisted Companies written by Ken Moody and has been published by Spiramus Press Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
A book such as this has been needed since the current rules on UK employment-related securities were introduced in the Finance Act 2003. Other works deal with tax-advantaged share and share option schemes, but such schemes are typically of interest to the larger company. This book is written with unlisted, mainly private companies in mind and so, with one exception, deals with employee share acquisitions, which do not benefit from any special tax advantages. The exception is the Enterprise Management Incentives (EMI) share option scheme, which is mainly for unlisted companies and, therefore, is covered in this book. The vast majority of UK companies registered at Companies House are owner-managed private companies. The employment-related securities (ERS) regime applies to all shares owned by directors or employees in the company or group they work for, with few exceptions. Therefore, this book will be of importance for all shareholder-directors, for employees of such companies, and for their professional advisers. Often, the tax implications of the ERS rules are not onerous, but sometimes result in an income tax charge for the employee, and the company may also be obliged to pay PAYE and the UK's National Insurance Contributions. It has been the case for many years that if a director or employee acquires shares free or for less than they are worth, they are liable to income tax on the difference. The book explains how the rules for taxing such share awards work, including the rules for non-HM Revenue and Customs approved share options and for options qualifying under EMI. Chapters also deal with capital gains tax aspects of shares and share options, the PAYE and national insurance implications, and the corporation tax deduction, which may be claimed by the company.
The Management Of Tax Risks In Mergers And Acquisitions The Importance Of Tax Due Diligence
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Author : Arnaldo Marques de Oliveira Neto
language : en
Publisher:
Release Date : 2019
The Management Of Tax Risks In Mergers And Acquisitions The Importance Of Tax Due Diligence written by Arnaldo Marques de Oliveira Neto and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Economics categories.
The purpose of this chapter is to demonstrate the importance of tax risk management in mergers and acquisitions processes by conducting an investigative work called due diligence. To achieve this objective, bibliographic and documentary research was used, as part of exploratory research. In topic 1 it is evidenced that the complexity of tax systems around the world has demanded increasing attention from companies to avoid undesirable cash disbursements for payment of infringement notices arising from questioning by tax authorities related to improper procedures of companies when paying taxes. Additionally, it has required them to be diligent in identifying lawful tax planning alternatives to optimize the tax burden on their operations. In topic 2 the responsibility of company administrators in the management of tax risks is exposed. Topic 3 explains the importance of accounting, tax and legal due diligence in merger and acquisition processes. Finally, topic 4 analyzes the main aspects of due diligence in the tax area. In view of all the exposed in this chapter, it will remain clear to readers the importance of the tax due diligence of the target company, as a way to minimize risks in the decision-making process of the managers of the purchasing company that may compromise the success of the merger and acquisition operation, as well as not subjecting them to administrative and judicial suits, for non-compliance with their fiduciary duties of diligence and loyalty in relation to the company of which they are executives. Additionally, the study,Äôs results suggest that companies,Äîin compliance with the guidelines and limits set by the board,Äîchoose the appropriate and specific techniques of risk management, especially those related to minimization, immunization, and transferring these risks. The recommendations derive from the need to identify and manage tax risks, from the point of view of good corporate governance practices. This study may serve as a reference to companies in general, when studying, developing, and implementing recommendations for the identification and minimization of tax risks, as well as in the development of a work program that allows them to conduct due diligence work in target companies.
Taxation Due Diligence
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Author : Loveth Watson
language : en
Publisher: Ltax Publishing
Release Date : 2011
Taxation Due Diligence written by Loveth Watson and has been published by Ltax Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Contracts categories.
In this comprehensive tax due diligence book, Loveth Watson provides you with a step-by-step guide on how to conduct a pre-acquisition exercise. It contains everything you need to know about taxation due diligence including a commentary on sale and purchase agreements and taxation warranties. The book also contains comprehensive due diligence tax questionnaires that focus on all taxes likely to affect the company being acquired, and problematic tax areas. Some of the topics covered include how to- *plan a taxation due diligence exercise and overcome any limiting factors *analyse and evaluate information obtained about the target company *communicate the outcome of the taxation due diligence exercise to the intended purchaser This latest edition has been updated to include references to the new Corporation Tax Act 2010 and the Taxation (International and Other Provisions) Act 2010. Fully up-to-date with the Finance Act 2010, Finance (No 2) Act 2010 and Finance 2011 Accountants, lawyers, tax specialists, directors, shareholders, corporate financiers, students and all those involved in pre-acquisition due diligence would find this book very useful.
Real Estate Due Diligence
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Author : Tobias Just
language : en
Publisher: Springer
Release Date : 2017-09-27
Real Estate Due Diligence written by Tobias Just and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-27 with Business & Economics categories.
Due diligence is the bedrock of real estate deals, regardless of the volume of transaction. This book presents a comprehensive guide to understanding and implementing due diligence and making an accurate assessment of the risks. While this process has become a “no-brainer” for investment professionals, the market standard on this essential topic has not yet been laid out in a comprehensive form that covers all the major aspects of real estate due diligence: legal, tax, financial and technical issues. This book fulfils that need, and gives it a form that can be used for German, European, or even international transactions. Written in a reader-friendly fashion, the easily navigable chapters are organized into the four due diligence dimensions, with ample examples and key takeaways. Be they real estate investors, or a management students specializing in the asset class, this book is a core resource for anyone wanting to get to grips with due diligence.
United Kingdom Taxation For Students
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Author : Loveth Inaba
language : en
Publisher:
Release Date : 2005
United Kingdom Taxation For Students written by Loveth Inaba and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Taxation categories.
This book is a practical guide to the subject of tax due diligence. It shows that tax due diligence is not a commodity, leading the reader through the process and explaining, at each stage, how to extract the maximum value from tax due diligence. Covering a wide range of transaction scenarios, the book deals with every aspect of tax due diligence. It is written from a UK perspective with reference to UK legislation. It also discusses cross border issues, Organization for Economic Co-operation and Development guidelines, and contains a chapter on an international survey of publicly available information. Contents include: what tax due diligence is and what it is not the different circumstances in which tax due diligence is required and the implications of each planning tax due diligence defining scope and avoiding unnecessary tax due diligence managing the tax due diligence process obtaining and analyzing information how best to address issues identified by tax due diligence
Taxation Due Diligence
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Author :
language : en
Publisher:
Release Date : 2016
Taxation Due Diligence written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Tax Indemnities And Warranties
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Author : Philip Ridgway
language : en
Publisher: Bloomsbury Professional
Release Date : 2019-11-21
Tax Indemnities And Warranties written by Philip Ridgway and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-21 with categories.
This fourth edition of Tax Indemnities and Warranties provides an analysis of the technical and commercial background to UK tax provisions and associated issues found in a range of commercial, finance, and corporate documentation. The book considers certain UK accounting and corporate issues which impact on such tax analysis, specifically in the field of deferred tax. Practical examples and precedents illustrate technical points, while the commonly encountered drafting of clauses and provisions are analyzed and evaluated in detail. Tax advisers and lawyers responsible for the UK tax aspects of commercial documentation will benefit from the clear guidance and technical know-how. This superb book covers: tax due diligence * indemnities given on the sale of a private company * tax deeds: introduction and operative provisions * tax deeds: protecting the sellers * conduct of pre-sale compliance and dealing with tax disputes under the tax deed * tax deeds: boiler plate clauses * warranties given on the sale of shares in a private company * specific tax warranties * disclosure against warranties given on the sale of shares in a private company * deferred tax * indemnities and warranties on floatation * indemnities and warranties in loan documents * business sales * tax indemnities and warranties for non-UK target companies * consideration clause in an SPA * tax indemnities and warranties in connection with employment
Due Diligence For Global Deal Making
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Author : Arthur H. Rosenbloom
language : en
Publisher: John Wiley & Sons
Release Date : 2010-05-27
Due Diligence For Global Deal Making written by Arthur H. Rosenbloom and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-05-27 with Business & Economics categories.
Companies of all sizes have been initiating international transactions--mergers and acquisitions, joint ventures, strategic alliances, and private placements--in record numbers. Targeted due diligence is crucial to effectively research, value, and complete these complex deals. With an evolving climate of uncertainty and new, unpredictable threats to business, it is more essential than ever before. Due Diligence for Global Deal Making is an invaluable guidebook for companies trying to capitalize on the opportunities in both developed and emerging cross-border markets. All too often global transactions fail to meet the parties' expectations, and the leading culprit is inadequate due diligence. Especially when the target partner lacks a financial performance track record and significant assets, expanding businesses must answer difficult questions, such as: Why (if at all) do this deal? What are the rules going in, and what happens if things go wrong? Where are the tax, legal, financial, and operational traps, and what are the opportunities? This book provides what’s needed to avoid devastating mistakes and to master the steps that ensure success: Expert analysis, insights, and strategies from experienced practitioners and leading authorities in cross-border matters In-depth coverage of critical topics decision makers need to understand in order to succeed in cross-border transactions--from corporate planning to operational, financial, legal, tax, accounting, and people/organizational considerations Best practices of corporate investors and professional advisers in conducting critical due diligence Noted experts discuss critical topics corporate executives--and all those involved with their company's legal, operational, accounting, and tax matters--need to know to successfully complete complex global transactions today.
Tax Due Diligence Wesentliche Pr Fungsgegenst Nde Und Methodik
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Author : Torge Maaßen
language : de
Publisher: GRIN Verlag
Release Date : 2006-11-14
Tax Due Diligence Wesentliche Pr Fungsgegenst Nde Und Methodik written by Torge Maaßen and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-11-14 with Business & Economics categories.
Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität Potsdam (Lehrstuhl für Betriebswirtschaftliche Steuerlehre), Sprache: Deutsch, Abstract: Im Jahr 2005 (2004) betrug das Transaktionsvolumen im Bereich des Unternehmenskaufs bzw. -verkaufs schätzungsweise allein in Deutschland 158 Mrd. Euro (87 Mrd. Euro). Auch wenn sich die Transaktionszahlen seit der Hochkonjunktur 2000/2001 rückläufig entwickelten, so zeigte das Volumen einen ähnlich positiven Trend wie zur Boomphase in der Jahrtausendwende. Insgesamt gab es 2005 in Deutschland ca. 1.017 Unternehmenskäufe mit deutscher Beteiligung. Diese statistischen Zahlen veranschaulichen die wieder zunehmende Bedeutung des M&A Marktes in Deutschland und die damit einhergehenden Transaktionen. Auf Grund der zunehmenden internationalen Verflechtungen versuchen die Unternehmen sich durch Übernahmen, Fusionen oder Joint Ventures dem steigenden Wettbewerbsdruck zu stellen. Hinzu kommen die technischen Herausforderungen im Bereich der Information und Kommunikation, die Öffnung und Deregulierung vieler neuer Märkte, verkürzte Produktlebenszyklen und die steigenden Erwartungen des Kapitalmarktes. Nur durch eine ständige Anpassung an diese stetig wechselnden Bedingungen können sich internationale Unternehmen in der globalen Weltwirtschaft behaupten. Zu diesem Anpassungsprozess gehört auch die Unternehmensstrategie des externen Unternehmenswachstums. Dies hat dazu geführt, dass sich für den Kauf bzw. Verkauf von Unternehmen neben dem Markt für Produkte und Dienstleistungen auch ein Weltmarkt für Unternehmen entwickelt hat. Dabei sind die Anlässe für den Kauf eines Unternehmens vielfältiger Natur: Abbau einer strategischen Lücke, die Erschließung neuer Märkte, die Stärkung der eigenen Marktposition, Hinzukauf von neuen Technologien, Realisation von Kostensynergien oder Steuervorteile, um nur einige zu nennen. Im Ergebnis sollen Wettbewerbsvorteile durch M&A Aktivitäten generiert und genutzt werden.
