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| PLC Tax on Transactions multi-jurisdictional guide: Editorial board | Editorial board |
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| Tax on corporate lending and bond issues in Argentina: overview A Q&A guide to tax on finance transactions in Argentina. This Q&A provides a high level overview of finance tax in Argentina and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in Australia: overview A Q&A guide to tax on finance transactions in Australia. This Q&A provides a high level overview of finance tax in Australia and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in Canada: overview A Q&A guide to tax on finance transactions in Canada. This Q&A provides a high level overview of finance tax in Canada and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in China: overview A Q&A guide to tax on finance transactions in China. This Q&A provides a high level overview of finance tax in China and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in France: overview A Q&A guide to tax on finance transactions in France. This Q&A provides a high level overview of finance tax in France and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in Germany: overview A Q&A guide to tax on finance transactions in Germany. This Q&A provides a high level overview of finance tax in Germany and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on financetransactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in India: overview A Q&A guide to tax on finance transactions in India. This Q&A provides a high level overview of finance tax in India and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in Ireland: overview A Q&A guide to tax on finance transactions in Ireland. This Q&A provides a high level overview of finance tax in Ireland and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in Japan: overview A Q&A guide to tax on finance transactions in Japan. This Q&A provides a high level overview of finance tax in Japan and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in Mexico: overview A Q&A guide to tax on finance transactions in Mexico. This Q&A provides a high level overview of finance tax in Mexico and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in Romania: overview A Q&A guide to tax on finance transactions in Romania. This Q&A provides a high level overview of finance tax in Romania and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in Russian Federation: overview A Q&A guide to tax on finance transactions in the Russian Federation. This Q&A provides a high level overview of finance tax in the Russian Federation and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in South Africa: overview A Q&A guide to tax on finance transactions in South Africa. This Q&A provides a high level overview of finance tax in South Africa and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in Spain: overview A Q&A guide to tax on finance transactions in Spain. This Q&A provides a high level overview of finance tax in Spain and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in Switzerland: overview A Q&A guide to tax on finance transactions in Switzerland. This Q&A is part of the PLC multi-jurisdictional guide to tax. It provides a high level overview of finance tax in Switzerland and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in UK (England and Wales): overview A Q&A guide to tax on finance transactions in the UK (England and Wales). This Q&A provides a high level overview of finance tax in the UK (England and Wales) and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate lending and bond issues in United States: overview A Q&A guide to tax on finance transactions in the United States. This Q&A provides a high level overview of finance tax transactions and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Argentina: overview A Q&A guide to tax on corporate transactions in Argentina. The Q&A gives a high level overview of tax in Argentina and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Australia: overview A Q&A guide to tax on corporate transactions in Australia. The Q&A gives a high level overview of tax in Australia and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Austria: overview A Q&A guide to tax on corporate transactions in Austria. The Q&A gives a high level overview of tax in Austria and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Brazil: overview A Q&A guide to tax on corporate transactions in Brazil. The Q&A gives a high level overview of tax in Brazil and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Canada: overview A Q&A guide to tax on corporate transactions in Canada. This Q&A gives a high level overview of tax in Canada and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in China: overview A Q&A guide to tax on corporate transactions in China. The Q&A gives a high level overview of tax in China and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Cyprus: overview A Q&A guide to tax on corporate transactions in Cyprus. The Q&A gives a high level overview of tax in Cyprus and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Estonia: overview A Q&A guide to tax on corporate transactions in Estonia. The Q&A gives a high level overview of tax in Estonia and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Finland: overview A Q&A guide to tax on corporate transactions in Finland. This Q&A provides a high level overview of tax in Finland and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in France: overview A Q&A guide to tax on corporate transactions in France. This Q&A provides a high level overview of tax in France and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Germany: overview A Q&A guide to tax on corporate transactions in Germany. The Q&A gives a high level overview of tax in Germany and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in India: overview A Q&A guide to tax on corporate transactions in India. The Q&A gives a high level overview of tax in India and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Ireland: overview A Q&A guide to tax on corporate transactions in Ireland. The Q&A gives a high level overview of tax in Ireland and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on Corporate Transactions Q&A tool Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Israel: overview A Q&A guide to tax on corporate transactions in Israel. This Q&A provides a high level overview of tax in Israel and looks at key practical issues including, for example, the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax on transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Italy: overview A Q&A guide to tax on corporate transactions in Italy. The Q&A gives a high level overview of tax in Italy and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Japan: overview A Q&A guide to tax on corporate transactions in Japan. The Q&A gives a high level overview of tax in Japan and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Malta: overview A Q&A guide to tax on corporate transactions in Malta. The Q&A gives a high level overview of tax in Malta and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Mexico: overview A Q&A guide to tax on corporate transactions in Mexico. The Q&A gives a high level overview of tax in Mexico and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Russian Federation: overview A Q&A guide to tax on corporate transactions in the Russian Federation. This Q&A provides a high level overview of tax in the Russian Federation and looks at key practical issues including, for example, the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Singapore: overview A Q&A guide to tax on corporate transactions in Singapore. This Q&A provides a high level overview of tax in Singapore and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in South Africa: overview A Q&A guide to tax on corporate transactions in South Africa. The Q&A gives a high level overview of tax in South Africa and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in South Korea: overview A Q&A guide to tax on corporate transactions in South Korea. This Q&A provides a high level overview of tax in South Korea and looks at key practical issues including, for example, the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to South Korea. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactionsmjg. | Country Q&A |
| Tax on corporate transactions in Spain: overview A Q&A guide to tax on corporate transactions in Spain. This Q&A provides a high level overview of tax in Spain and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Switzerland: overview A Q&A guide to tax on corporate transactions in Switzerland. The Q&A gives a high level overview of tax in Switzerland and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Turkey: overview A Q&A guide to tax on corporate transactions in Turkey. The Q&A gives a high level overview of tax in Turkey and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in UK (England and Wales): overview A Q&A guide to tax on corporate transactions in the UK (England and Wales). This Q&A provides a high level overview of tax in the UK (England and Wales) and looks at key practical issues including, for example, the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in Ukraine: overview A Q&A guide to tax on corporate transactions in the Ukraine. This Q&A provides a high level overview of tax in the Ukraine and looks at key practical issues including, for example, the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
| Tax on corporate transactions in United States: overview A Q&A guide to tax on corporate transactions in the United States. The Q&A gives a high level overview of tax in the United States and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on Corporate Transactions Q&A tool Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Country Q&A |
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| Acquisition financing in Finland: current tax issues This chapter outlines existing tax rules and structures affecting acquisition financing, and considers the new interest limitation rules proposed by Finland's Ministry of Finance. Traditionally, highly leveraged acquisition vehicles have been widely used in Finland. Owing largely to the absence of specific thin capitalisation or other interest limitation rules, tax regulations have typically had no material effect on the debt financing options Finnish companies can use for acquisition purposes. Ongoing economic turmoil has resulted in higher equity demands, and the Finnish government and the Ministry of Finance are looking for ways to increase their fiscal revenue. Statements by the Minister of Finance indicate a political will to amend existing tax laws regarding interest deductions in the pursuit of such fiscal revenues. Following the recent proposal by the Ministry of Finance for the establishment of new interest limitation rules, tax related questions concerning acquisition financing and structuring are now high on the legal agenda. This chapter outlines existing tax rules and structures affecting acquisition financing, and considers the new interest limitation rules proposed by Finland's Ministry of Finance. This article is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Cross-border chapters |
| Current tax issues under debate in the Brazilian courts This chapter briefly considers some of the federal tax law topics of particular importance in Brazil that are currently being debated in the courts. This article is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Cross-border chapters |
| South Africa's international headquarter regime: features and benefits A consideration of the factors involved in selecting an intermediary holding company location and the main features of the South African tax regime relevant to international headquarter companies. This article is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Cross-border chapters |
| The Aaronson Report: a bridge to a GAAR? The Aaronson Report, published on 21 November 2011, and broadly endorsed by the Chancellor in his March Budget, considered whether the UK tax system could benefit from a general anti-avoidance rule (GAAR), concluding that the current system of dealing with tax avoidance is inadequate and advocating the introduction of a moderate GAAR in the UK. This article examines the conclusions drawn by the Aaronson Report, and identifies the salient features of the GAAR that the Report proposes the government implement. This article is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Cross-border chapters |
| The UK's new CFC regime This chapter examines the proposed modernisation of the UK's existing controlled foreign company regime. This article is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Cross-border chapters |
| Victory for Vodafone in Indian Supreme Court: the final conclusion or another twist in the tale? This chapter considers the Indian Supreme Court's much-awaited judgment in the landmark tax case of Vodafone International Holdings BV v Union of India & Anr, as well as subsequent proposed amendments to the law. This article is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Cross-border chapters |
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| Withholding tax requirement on interest on corporate debt, and the key exemptions This table sets out a summary of the key information concerning the withholding tax requirement on interest on corporate debt and the key exemptions for each of the nine jurisdictions covered in the Country Q&A section of the Tax on corporate lending and bond issues section. This table is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. Please note that the law stated dates for each jurisdiction covered may not be the same as this project is currently being updated. To check the law stated dates for each jurisdiction, please visit the individual article. | Feature tables |
| Withholding tax requirements on dividends or other distributions, and exemptions/reliefs available on a share disposal This table sets out a summary of the key information concerning the withholding tax requirements on dividends or other distributions, and exemptions/reliefs available on a share disposal for each of the jurisdictions covered in the Country Q&A section of Tax on corporate transactions. This table is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. Please note that the law stated dates for each jurisdiction covered may not be the same as this project is currently being updated. To check the law stated dates for each jurisdiction, please visit the individual article. | Feature tables |