Editor: Graham Samuel-Gibbon
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, including legislation, protected employee categories and enforcement agencies; worker representation; checks on applicants; terms of employment; rules on foreign workers; post-employment restrictive covenants; liability for acts of employees; taxation of employees; employee-created IP; data protection; business transfers; termination of employment; dispute resolution; and recent trends.
Quick reference guide enabling side-by-side comparison of local insights into key laws, regulations and government approvals primarily implicated in technology M&A transactions; due diligence, including the transfer of licensed intellectual property, software due diligence, and the use of code scans; representations, warranties and other deal terms common to technology M&A transactions; and recent trends.
Quick reference guide enabling side-by-side comparison of local insights, including structure and process, legal regulation, consents and filings; advisers, negotiation and documentation; due diligence and disclosure; pricing, consideration and financing; conditions, pre-closing covenants and termination rights; representations, warranties, indemnities and post-closing covenants; tax considerations; employees, pensions and benefits; and recent trends.