M&A Matters archive
M&A Matters archive
M&A Matters focuses on topical issues impacting transactions.
Latest updates
Articles from the March 2019 edition
Articles from the summer 2018 edition
- ATAD 2 and its impact for Luxembourg-based private equity funds
- Proposed reform to stamp duty (shares)
- Tax: M&A Matters
- US Tax Reform: what it means for US inbound multinational groups and M&A transactions
- Normal commercial loans: some pitfalls to avoid
- Hybrid and other mismatch rules: experience to date
- Acquisition planning: the benefits of focusing jointly on regulatory capital and tax
- The new Corporate Criminal Offence: how to protect your organisation
Download M&A Matters – Summer 2018 edition.
Articles from the autumn 2017 edition
- CIR and the implications for M&A transactions
- CIR and the regime anti-avoidance rules
- Input VAT recovery by holding companies on transaction costs
- The Multilateral Instrument (MLI) and its impact on cr oss border tax treaties
- Contractual interpretation: Reading between the lines
- ATAD 2 impact for Luxembourg-based private equity funds
Download M&A Matters - Autumn 2017 edition.
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
Download earlier editions
- M&A Tax Matters - Spring 2016 (PDF 3.7 MB)
- M&A Tax Matters – Winter 2015 (PDF 0.8 MB)
- M&A Tax Matters - Autumn 2015 (PDF 1.47 MB)
- M&A Tax Matters - Summer 2015 (PDF 2.87 MB)
- M&A Tax Matters – Spring 2015 (PDF 1.15 MB)
- M&A Tax Matters – Issue 93 Winter 2014 (PDF 2.10 MB)
- M&A Tax Matters – Issue 92 Autumn 2014 (PDF 3.84 MB)
- M&A Tax Matters – Issue 91 Summer 2014 (PDF 1.21 MB)
- M&A Tax Matters – Issue 90 Spring 2014 (PDF 1.67 MB)
- M&A Tax Matters – Issue 89 November 2013 (PDF 340 KB)
- M&A Tax Matters – Issue 88 September 2013 (PDF 220 KB)
To subscribe to M&A Tax Matters please email us.
© 2021 KPMG LLP a UK limited liability partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.
This article represents the views of the author only, and does not necessarily represent the views or professional advice of KPMG in the UK.
