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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.
© 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.
