Taxation Mergers & Acquisitions


- Moving a company abroad: what are the tax consequences of your economic decisions?

- Planification Fiscale Internationale : Ingénierie fiscale du patrimoine ISF, droits de mutation et stratégie fiscale globale


- Transferring a company: what is the best way to prepare? Which financial package to hold out for?
 
     
 

- Moving a company abroad: what are the tax consequences of you economic decision?
Sessions : 12/03/2003 & 06/10/2003

 
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Program:

Which choices pertain?
- Is the move linked to a decision of economic strategy or taxes?
- Should you favor moving a subsidiary of a French parent company or rather make this latter a subsidiary of a foreign parent company?
- What are the legal tools to use in order to manage the tax consequences on cash flow and intra-group legal relations?

What are the tax risks involved in the chosen host country and the type of structure used there
- Foreign holding companies, coordinating hubs, underwriting companies: what is the tax risk associated with each of these structures?
- What can be the advantages of a foreign company implantation for the employees of a French company?
- How the French tax administration base can reappraise the economic decisions of a French company in terms of its legal and transnational financial relations?
- How can your plan avoid having the abuse-of-process-rule applied?
- What are the ways a French company can defend itself in case of a tax audit?
- What role do the international conventions play in the context of determining the different profit centers of an international group?

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Company transfers: how do you best prepare them? Which financial deal should you hold out for
Sessions : 12-13 june 2003 & 27-28 november 2003
 


Program:

What are the prior conditions for a successful transfer?

The risks of not preparing for a company transfer
- Legal consequences (current contacts, debt security, etc.)
- Tax consequences (taxes on capital gains, etc.)
Determining the patrimonial objectives of the business manager
Identifying the tax and financial constraints
Preparing and handling the transfer of control
- Shareholder agreements
- Minority draw
- How do you transfer the company’s property but retain control? Partnership limited by shares, holding company, dividing up the corporate divisions
- Must you transform an individual enterprise into a company?
- Dividing up the businesses
Evaluation: which are the most favorable approaches?


Negotiate the best sale

Choosing a buyer: what are the criteria?
Preliminary verifications and authorizations


Which financial packages to plan?

Free title transfer or transfer subject to payment: which transfer plan should you choose?
- Free title transfer (stock-in-trade donation, distribution donation, dividing up)
- Payment transfer (buy-back holding company, leased management, merger, split up, partial contribution in assets, capital reduction)
- In which cases are they used?
- Choice criteria
What guarantees should you take?
- Liabilities guarantee
- Net asset guarantee
- Return guarantee

 

Planification Fiscale Internationale : Ingénierie fiscale du patrimoine - Existe-t-il encore un intérêt à se délocaliser aujourd'hui ?
Session :20/03/2003
 


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ISF, droits de mutation et stratégie fiscale globale

Programme :
Planification Fiscale Internationale : Existe-t-il encore un intérêt à se délocaliser aujourd'hui ?
- Comment et quand transférer sa résidenœ fiscale à l'étanger
et comment éliminer les risques de double fiscalité ?
- Quelles précautions prendre avant et après le transfert de résidence ?
- Quelles sont les différentes règles d'impositions pour les plus-values après la délocalisation ?
- Quelle situation au regard de l'ISF ?
- Quel régime fiscal respectif pour les donations et les successions ?
- Comment tirer parti des conventions internationales ?
- Quels sont les coûts et bénéfices des différentes opérations de délocalisation ?

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