Tax on Transactions multi-jurisdictional guide

The Tax on Transactions multi-jurisdictional guide brings together practical information on topical cross-border tax issues, country-specific Q&As on tax law and practice, and details of recommended tax lawyers and law firms in jurisdictions around the world.

In each country-specific Q&A, a standard set of questions relating to tax law and practice is answered by a leading law firm recommended for its tax expertise in that jurisdiction following independent research carried out by PLC Which lawyer?

The Q&A guide aims to give a structured overview of the 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. The Handbook also includes Q&A, guides on finance tax, focusing 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. In addition, answers to questions can be compared across a number of jurisdictions to assist in the management of cross-border transactions (see Country Q&A tool). To search the tax on finance transactions Country Q&A by question and jurisdiction, click here (www.practicallaw.com/8-502-0414).

For a full version of the editorial, please click here.

PLC would like to thank the following firms for the excellence of their contributions and their attention to deadlines: Alston & Bird LLP, Andreas Neocleous & Co LLC, Baker & Mckenzie, bpv GRIGORESCU STEFANICA, Debevoise & Plimpton LLP, Fasken Martineau DuMoulin LLP, Freshfields Bruckhaus Deringer LLP, Hirsh & Associates, Lee & Ko, Loyens & Loeff, Machado Associados, Mattos Filho Veiga Filho Marrey Jr e Quiroga, Mayer Brown JSM, McCann FitzGerald, Nishimura & Asahi, Nishith Desai Associates, P+P Pöllath + Partners, Portolano Colella Cavallo Studio Legale, Salans, Schellenberg Wittmer, Schönherr Rechtsanwälte GmbH, Simmons & Simmons, Studio Legale e Tributario Biscozzi Nobili, Taj, Société d'Avocats, Tax Partner AG, WongPartnership LLP.

 
Title / Relevance Resource type
Country Q&A
Tax on Corporate Transactions: ArgentinaCountry Q&A
Tax on Corporate Transactions: AustriaCountry Q&A
Tax on Corporate Transactions: BrazilCountry Q&A
Tax on Corporate Transactions: CanadaCountry Q&A
Tax on Corporate Transactions: CyprusCountry Q&A
Tax on Corporate Transactions: FranceCountry Q&A
Tax on Corporate Transactions: GermanyCountry Q&A
Tax on Corporate Transactions: Hong KongCountry Q&A
Tax on Corporate Transactions: IndiaCountry Q&A
Tax on Corporate Transactions: IrelandCountry Q&A
Tax on Corporate Transactions: IsraelCountry Q&A
Tax on Corporate Transactions: ItalyCountry Q&A
Tax on Corporate Transactions: JapanCountry Q&A
Tax on Corporate Transactions: LuxembourgCountry Q&A
Tax on Corporate Transactions: RomaniaCountry Q&A
Tax on Corporate Transactions: Russian FederationCountry Q&A
Tax on Corporate Transactions: SingaporeCountry Q&A
Tax on Corporate Transactions: South KoreaCountry Q&A
Tax on Corporate Transactions: SwitzerlandCountry Q&A
Tax on Corporate Transactions: UK (England and Wales)Country Q&A
Tax on Corporate Transactions: United StatesCountry Q&A
Tax on Finance Transactions: FranceCountry Q&A
Tax on Finance Transactions: GermanyCountry Q&A
Tax on Finance Transactions: Hong KongCountry Q&A
Tax on Finance Transactions: ItalyCountry Q&A
Tax on Finance Transactions: JapanCountry Q&A
Tax on Finance Transactions: RomaniaCountry Q&A
Tax on Finance Transactions: Russian FederationCountry Q&A
Tax on Finance Transactions: SwitzerlandCountry Q&A
Tax on Finance Transactions: UK (England and Wales)Country Q&A
Tax on Finance Transactions: United StatesCountry Q&A
Cross-border chapters
Brazilian tax incentives for infrastructure developmentCross-border chapters
China: taxing offshore transactionsCross-border chapters
Cross-border joint venturesCross-border chapters
Current tax issues under debate in the Brazilian courtsCross-border chapters
Freedom of establishment versus free movement of capital: continuing uncertaintyCross-border chapters
French taxes specific to the pharmaceutical industry: cutting the health expenses or a different way of taxing the profitability of the pharmaceutical industry in France?Cross-border chapters
South Africa's international headquarter regime: features and benefitsCross-border chapters
The Aaronson Report: a bridge to a GAAR?Cross-border chapters
Victory for Vodafone in Indian Supreme Court: the final conclusion or another twist in the tale?Cross-border chapters
Feature tables
Withholding tax on interest on corporate debtFeature tables
PLC Which lawyer?
Tax: PLC Which lawyer?PLC Which lawyer?
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