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Produktbild: Tax Due Diligence

Tax Due Diligence

Fr. 118.00

inkl. gesetzl. MwSt., Versandkostenfrei

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

01.02.2009

Verlag

Spiramus Press

Seitenzahl

278

Maße (L/B/H)

23.1/15.5/1.5 cm

Gewicht

408 g

Sprache

Englisch

ISBN

978-1-904905-46-2

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

01.02.2009

Verlag

Spiramus Press

Seitenzahl

278

Maße (L/B/H)

23.1/15.5/1.5 cm

Gewicht

408 g

Sprache

Englisch

ISBN

978-1-904905-46-2

Herstelleradresse

Mare Nostrum Group B.V.
Doelen 72
4831 GR Breda
NL
gpsr@mare-nostrum.co.uk

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  • Produktbild: Tax Due Diligence
    • Table of contents. iii
    • Tables of authorities. xi
    • Acts of Parliament xi
    • Regulations. xiv
    • Rules and Codes. xiv
    • OECD model conventions. xv
    • Cases xv
    • 1. Introduction.. 1
    • 1.1. Introduction.. 1
    • 1.2. What is tax due diligence - a definition.. 1
    • 2. The Principal Types of Due Diligence. 5
    • 2.1. Pre-acquisition or buy-side tax due diligence. 5
    • 2.1.1. Whether to do the deal in its entirety or even at all?. 6
    • 2.1.2. How to do the deal? Implications for the acquisition structure. 7
    • 2.1.3. At what price? Implications for value, price and purchase consideration 7
    • 2.1.4. On what terms? Implications for the contract 10
    • 2.1.5. What are the implications for managing the target's tax affairs post-acquisition? Implications for future management of the target's tax affairs. 10
    • 2.2. Vendor or sell-side tax due diligence. 10
    • 2.2.1. Vendor assistance reports. 15
    • 2.2.2. Exit readiness. 15
    • 2.3. Long form due diligence. 19
    • 2.3.1. When is long form due diligence commissioned.. 19
    • 2.3.2. Main Market of the London Stock Exchange. 20
    • 2.3.3. The Alternative Investment Market ('AIM') of the London Stock Exchange 21
    • 2.3.4. Long form tax due diligence. 22
    • 2.4. 'Twin track' exits. 24
    • 2.5. Buy-side tax due diligence where the seller provides a vendor tax due diligence report 25
    • 3. The Tax Due Diligence Process. 27
    • 3.1. Instruction.. 27
    • 3.2. Scope. 28
    • 3.3. Fieldwork. 28
    • 3.4. Reporting tax due diligence findings. 30
    • 3.5. Review of the contract for the sale/purchase of the target 30
    • 3.6. Timing. 30
    • 4. Defining the Scope of a Tax Due Diligence Review... 31
    • 4.1. Introduction.. 31
    • 4.2. Defining scope. 32
    • 4.2.1. Type of due diligence. 32
    • 4.2.2. Value. 32
    • 4.2.3. The existence and extent of reliable tax warranties and indemnities. 34
    • 4.2.4. The existence and extent of any vendor due diligence or vendor assistance report provided by the seller 35
    • 4.2.5. The existence and extent of any tax losses or other tax assets within the target company or group 36
    • 4.2.6. Audit file review... 36
    • 4.2.7. Materiality. 37
    • 4.2.8. Jurisdictions to be included within scope. 38
    • 4.2.9. Legal entities to be included within scope. 38
    • 4.2.10. Tiered approach.. 39
    • 4.2.11. Taxes to be included.. 43
    • 4.2.12. The period(s) to be reviewed.. 43
    • 4.2.13. How much tax due diligence will actually be possible?. 44
    • 4.3. A Generic/Proforma Scope for a Full Scope Tax Due Diligence Review... 44
    • 4.3.1. Pre-acquisition or buy-side tax due diligence. 44
    • 4.3.2. Vendor or sell-side tax due diligence. 46
    • 4.4. A Generic/Proforma Information Request for a Tax Due Diligence Review 48
    • 4.4.1. Pre-acquisition or buy-side tax due diligence. 48
    • 4.4.2. Vendor or sell-side tax due diligence. 49
    • 4.5. A Generi