Calgary, Canada

Optimising Canadian tax in M&A

By Aasim Hirji and Doug McCartney, Moodys Private Client

The need for corporate and tax advisors to collaborate is clearly evident within the context of mergers and acquisitions. A common issue in M&A is whether the parties should complete a share sale or an asset sale. In a share sale, the amount of corporate and tax due diligence required by a purchaser is significantly higher than the due diligence typically undertaken in an asset purchase. Whereas in an asset sale a purchaser can choose the assets it wants to acquire and which liabilities it is willing to assume, thereby reducing its required due diligence.

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The French M&A outlook for 2022

By Carole Hong Tran, FIDAG SARL

Mergers and acquisitions saw a record year of transactions and amounts in 2021. Despite the threat of new Covid-19 variants and the tightening of financing conditions, growth forecasts for 2022 are very promising.

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Glasgow, Scotland, UK

Employee ownership in Scotland

By Graham Bell, Wright, Johnston & Mackenzie LLP

Employee ownership is the exit plan that safeguards jobs and improves employee engagement. When all employees have a direct and/or indirect share ownership stake, there are unlikely to be significant external shareholders and there will be organisational structures that promote employee engagement. This can include access to information, employee participation and active expression, a commitment to staff training, and a strong organisational ethos.

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Go on the offence, sometimes using your defence

By Rajesh U. Kothari, Cascade Partners
 
due dil·i·gence – n. reasonable steps taken by a person in order to satisfy a legal requirement, especially in buying or selling something - As part of the process of preparing for the sale of a company, most investment bankers perform a level of due diligence on their client's business before they go to market. This diligence not only helps protect the investment banker but it can also be an essential exercise to preserve and, in some cases, even drive value. 

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Sydney, Australia

Debt-funded M&A deals Down Under

By Steven Humphries and Trent Le Breto, Walter Baden

Australian law only permits a company to financially assist the acquisition of its own (or a parent’s) shares if approved by its shareholders, or if the company’s board determines it does not materially prejudice the company, its shareholders, or creditors (which directors are often reluctant to do).

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How is the French M&A market doing in the post-Covid period?

By Carole Hong Tran, FIDAG SARL

The first lockdown in March 2020 due to Covid-19 abruptly slowed down the French M&A market. Since the second quarter of 2021, the market trend has been dynamic for mega deals and private equity. The sharp increase in the number of mergers and acquisitions can be explained by a catch up on pending or abandoned deals and by the rebounding global market.

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What makes a successful culture in the Organization and how to retain talent

By Hana Glanville, Regent Assay Limited

Culture is often overlooked within an organization but it never has been more important to focus on the softer non quantifyable elements of an organization than in the “new post pandemic” world. Organizations have traditionally been cited for being “great places to work” or “having a strong identity” but what does this really mean. How can you ensure your workplace will retain talent when the employee is now looking for more than a salary. Evermore leaders need to ensure they build a positive culture to retain and nurture talent.

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