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M&A Matters archive

M&A Matters archive

M&A Matters focuses on topical issues impacting transactions.

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Articles from the spring 2017 edition

  • The Substantial Shareholding Exemption: An overdue simplification?
  • Finance Bill 2017: Group relief for carried forward losses
  • UK Finance Bill 2017: Corporate Interest Restriction ("CIR") legislation/related party provisions
  • Valuation upate: Management incentive share issues
  • 385 Regulations: A new paradigm for related party debt
  • HMRC consultation: New interest withholding tax exemption for debt traded on a multilateral trading facility
  • Hybrid mismatch rules - practical implications
  • New corporate tax loss relief rules and group relief
  • A technical look at the new corporate interest restriction regime

Articles from the autumn 2016 edition

 

  • Input VAT recovery on transaction costs
  • Can UK Companies Hold Shares in their Overseas Parent Companies?
  • Irish Holding Structures - Changes to Section 110
  • Update on management incentives and investments
  • Capital reduction by way of reducing share capital - recent clearance
  • Impact of Brexit on Tax
  • Important Changes to Stamp Duty Relief
  • Partnership taxation consultation document
  • Amendments to hybrids legislation
  • CEO Outlook 2016 - it's now or never

Articles from the summer 2016 edition

 

  • Changes to carried forward loss relief 
  • BEPS 4 – Corporate Interest Deductibility 
  • BEPS 4 – Application to Public-Private Partnerships (“PPP”) 
  • Reform of the Substantial Shareholding Exemption 
  • CSI and IP Remediation: A case study 
  • Recent developments in the taxation of loan relationships – foreign exchange 
  • Taxation of Cross-Border Mergers and Acquisitions 
  • Consumer Markets M&A Flash Report 1Q 2016

Articles from the spring 2016 edition

 

  • M&A Predictor - Spring 2016
  • State aid - recent developments
  • Cross-Border Deals Tracker
  • Company distributions: Overview of consultation document
  • Anti-hybrid rules: An overview
  • BEPS Action 6: Treaty abuse and the principal purpose test
  • Developments in loan relationships and derivative contracts
  • The Netherlands: Recent Private Equity Developments
  • Stamp Tax Updates
  • Budget 2016: Summary of impacts on M&A
  • M&A investment into emerging markets continues to decline
  • Insurance M&A trends: A year in review and predictions for 2016
  • Venture pulse explores key trends in venture funding

 

© 2020 KPMG LLP, a UK limited liability partnership, and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

This article represents the views of the author only, and does not necessarily represent the views or professional advice of KPMG in the UK.

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