Editors: Will Smith and Peter North
Quick reference guide enabling side-by-side comparison of local insights into acquisitions (from the buyer’s perspective), post-acquisition restructuring, and disposals (from the seller’s perspective), including stock versus asset/liability transactions; domicile of acquisition company; company mergers and share exchanges; tax benefits of issuing stock as consideration; transaction taxes; treatment of deferred tax assets; interest relief; protections for acquisitions; spin-offs; migration of residence; interest and dividend payments; tax-efficient extraction of profits; methods of disposal including for tax mitigation and deferral purposes; and recent trends.
Quick reference guide enabling side-by-side comparison of local insights into real estate law and investment across the United States, including rights and registration; sale and purchase; brokerage; leases; taxes; finance and security; investment climate and structures; land use, including zoning, planning permission, historical / cultural preservation, and government expropriation; environmental issues, including certifications, disclosure obligations, and clean-up, energy efficiency and emission reduction considerations; and recent trends.
Editor: Patrick J. Harrison
Quick reference guide enabling side-by-side comparison of local insights, including into the legal framework; types of agreement; analytical framework for assessment of supplier and buyer positions; block exemption and safe harbour provisions; types of restraint; notification procedure and scope for guidance from applicable authorities; enforcement; other jurisdiction-specific issues; and recent/anticipated trends.