The 2016 edition of Taxation of Cross-Border Mergers and Acquisitions is a useful guide to understanding tax impacts on transactions. It features information about current rules for 59 countries, and describes possible tax implications for structuring and financing a merger or an acquisition, including the rules and consequences to foreign shareholders and comparisons of asset and share purchases. These documents reflect on M&A legislative developments in 2015, and provides insights into what is expected throughout 2016.
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