Tax Planning and Optimisation in M&A Transactions

Tax Planning and Optimisation in M&A Transactions

Companies at various stages of their development can take decisions on business expansion, improvement of corporate structure, changes in business operations and activity, all of which are realised in the form of «Mergers & Acquisitions» transactions. Such transactions’ tax component could have impact on their basic structure.  While planning the transaction, the seller and the buyer should seek the optimum way to transfer business to a new owner.

This service includes: developing different optimal disposal schemes in terms of minimising the tax burden and reducing total risks; preparing and defending the positions of the client on the evaluation of the company and the conditions of the deal; participation in negotiations on the realisation of the project of M&A.

Recent Experience:

• providing recommendations concerning tax optimization and the correctness of paying tax penalties for international holding during selling participation shares in Kazakhstani subsoil users;
• advising  ore mining companies on the tax aspects of secondary distribution of shares in the stock exchange;
• providing consultation on the organization of corporate structure in the context of more effective taxation in Kazakhstan;
• providing consultation on tax optimization in deals for buying and selling shares of an international oil and gas company;
• advising on the taxation of income obtained by an individual from a disposal of shares in a subsoil use company, and providing recommendations for optimization of taxation of the proposed transaction;
• advising a large South Korean holding company on the taxation of a purchase of shares in a Kazakh oil company;
• advising   on the taxation  of purchasing shares from a large Kazakh company that sells consumer electronics;
• providing consultation on the taxation of an asset restriction of a Kazakh investment holding company during the restructuring of its assets, including assets of subsoil users in Kazakhstan;
• advising a large Kazakh gold mining company regarding taxation in a reverse takeover transaction and the tax risks associated with the implementation of such a transaction.

Publications: