Mergers and Acquisitions in Switzerland
***Vergriffen***Transnational and national mergers, acquisitions, spin-offs and other forms of corporate reorganizations are vital parts of doing business successfully. In all transactions of these types, no matter how simple or complex they may be, it is essential for all aspects of taxation to be fully considered. Tax has become so important that the entire group structure may be organized in such a manner as to produce the most tax-efficient result. Indeed, the recent tax harmonization and corporate tax reform in Switzerland went a long way toward simplification of corporate reorganizations, but there are still many significant pitfalls about which the practitioner must be aware.
Mergers and Acquisitions in Switzerland surveys in detail the tax laws affecting corporate reorganizations in Switzerland and illustrates systematically the taxation of the most important reorganization transactions. The first part of the volume is a guide to the economic, tax and legal environments in Switzerland, whereas the second part serves experienced tax practitioners as a pointer to the most significant tax impacts of corporate reorganizations.
Main Contents: Political and Economic Factors in Switzerland: Political and Economic Background; Incentives and Financing; Foreign Investment and Business Regulations; Foreign Trade
Commercial Law: Forms of Business Enterprises; Swiss Law; International Law; Employment Law
Swiss Tax Law: Overview of the Swiss Tax System; Federal Tax Harmonization Law; Direct and Indirect Taxes; International Aspects; Further Regulations
Tax Consequences of Company Restructuring: Definitions; Tax Consequences of a Merger, Division, Transformations and Transfers of Assets; Acquisitions of Shares and Assets; Takeovers by Means of an Issue to the Public
Summary and Outlook