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.

The Corporate Tax Planning Review provides expert analysis by leading practitioners of the most important aspects of tax planning for multinational corporate groups, with a particular focus on recent developments across a wide range of jurisdictions. This analysis is contextualised with sufficient background information to make this volume accessible and useful to generalists and to tax practitioners worldwide.