Taxand Global Guide to M&A Tax 2021

This edition of the Taxand Global Guide to M&A Tax has been designed as a desktop reference book covering 30 countries and to provide at a glance insight into the tax treatment of global mergers and acquisitions.

We have all watched and wondered, as global markets reacted to levels of uncertainty we have not seen since the last financial crisis; the world’s response to the global COVID-19 pandemic, one of the most tumultuous US election seasons in over 100 years and whether a trade deal would ever be struck between the UK and the EU as the Brexit deadline loomed, have all been key players, not only in terms of economic impact, but in the rollercoaster of shocks driving the pattern of M&A activity. However, if one word could be used to describe 2020, it would be “resilience”.

As we move through 2021 resilience still remains high on the agenda, but with the substantial levels of “dry powder” available for investment, an international emphasis on economic stimulus, COVID-19 vaccinations moving forwards at pace and the clear, sustained rebound in transactions during Q3 and Q4 2020, optimism features increasingly strongly. We are delighted to take this opportunity, to present this latest edition of the Taxand M&A Tax Guide, covering 30 countries worldwide, to equip you with tax reference points relevant to mergers and acquisitions, including recent local tax measures and developments.

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