This presentation reviews a typical consolidated SME Group in the course of:
- buying shares or assets - what is most tax/commercially effective?
- treatment of losses, impact on existing 'loss factors' and acquired losses
- funding the purchase - debt or equity?
- depreciation adjustments - not as easy as you think!
- restructure prior to sale - is tax irrelevant?
- tax sharing agreements vs tax indemnities - how do you achieve a clean exit?
- selling shares or assets
- risk management and asset protection
- stamp duty
- the latest changes - SBT and consolidations
- preparing a consolidated return.
- buying shares or assets - what is most tax/commercially effective?
- treatment of losses, impact on existing 'loss factors' and acquired losses
- funding the purchase - debt or equity?
- depreciation adjustments - not as easy as you think!
- restructure prior to sale - is tax irrelevant?
- tax sharing agreements vs tax indemnities - how do you achieve a clean exit?
- selling shares or assets
- risk management and asset protection
- stamp duty
- the latest changes - SBT and consolidations
- preparing a consolidated return.