The YIN & WIN Reception will take place at the Congress Exhbition Area at the CCL (Pavillion 2).
The Women of IFA Network (WIN) represents and connects the many professional women working in international tax. IFA strives at being representative for a dynamic international tax community and encourages the participation of women in the Association’s structures and proceedings.
The YIN & WIN Reception will take place at the Congress Exhbition Area at the CCL (Pavillion 2).
Further details will be provided shortly.
The WIN Breakfast for Francophone Countries will take place at the Congress Exhbition Area at the CCL (Pavillion 2).
Chair:
Pia Dorfmueller (Germany)
Speakers:
Ana Claudia Akie Utumi (Brazil)
Susanne Schreiber (Switzerland)
Mergers and acquisitions (M&As) can be an effective way for organizations to achieve strategic goals. But the complexities of international laws, regulations, and talent integration can threaten the success and outcome of global deals.
There are four key areas of the transaction: (i) the pre-contract period (including the non-disclosure agreement, term sheet, exclusivity agreement and due diligence process); (ii) the key legal documentation of the Transaction (i.e., the share purchase agreement or business/asset purchase agreement, the disclosure letter and the guarantee); (iii) signing and completion of the Transaction; and (iv) other considerations such as finance, antitrust, employment.
M&A tax considerations are crucial in any deal, especially in international transactions. They involve analyzing and quantifying tax risks and opportunities, structuring deals to minimize tax liabilities, and managing post-closing tax implications.
The scope of tax tasks in M&A transactions has changed over the last decade and new international tax developments, such as Pillar 2 and transfer pricing, do not only add to the complexity but also have in impact on the purchase agreements.
The analysis will draw on jurisdictions where significant experience with complex M&A transactions do exist, ensuring representation from key OECD countries and comparative law experts. Key topics will include:
· impacts of Pillar 2 on structuring and contractual allocation of risks in sale and purchase agreements (SPAs) and shareholder agreements,
· the types of disputes that may emerge as a result of Pillar 2,
· the impacts of transfer pricing, and
· the tax consequences of indirect transfers and the determination of beneficial ownership.