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An in-depth investigation into PayPal's acquisition of Swedish mobile payments start-up iZettle will be carried out by the UK's main competition authority. 06 Dec 2018
LEGAL UPDATE: A tax deed allocates tax risk on M&A transactions. A seller will want it to include provisions dealing with how a possible claim will be dealt with and will want to be able to set off tax repayments, tax savings and overprovisions against... 23 Nov 2018
The 2014 Companies Act consolidated Ireland's previous company legislation into a single act. It also made a number of reforms including introducing the facility for mergers of Irish companies, also known as 'domestic mergers'.
The substantial shareholding exemption (SSE) applies to companies and exempts certain gains that would otherwise be subject to UK corporation tax following a disposal of shares.
Businesses and investors acquiring companies in Ireland and the UK will find differences in private company mergers and acquisitions (M&A) practices and approaches between the two countries, especially related to valuations; restrictive covenants; tax...
China's State-Owned Assets Supervision and Administration Commission of State Council (SASAC) has released updated details of how it will supervise and administer the outbound investment of centrally managed state owned enterprises (SOEs).
This guide was last updated in August 2012.
A £46 billion takeover of Dublin-based biotech business Shire by Japanese pharmaceuticals company Takeda has been approved by the EU's competition watchdog. 22 Nov 2018
ANALYSIS: An alternative to an asset transfer in Ireland, which has been available since the coming into force of the 2014 Companies Act, is a domestic merger. The decision to use a domestic merger rather than an asset transfer will depend on the business,... 16 Nov 2018
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