with Grant Thornton speakers Bernard Doherty, Una Ryan, Jillian O’Sullivan, Kevin Foley, Kevin Devaney, Courtney Cullen, Jonathan Ginnelly,
In partnership with Irish Tax Institute
PLEASE CLICK HERE TO BOOK DIRECTLY WITH ITI
Corporate Transactions 2019: Setting the Scene
• Types of structures
• International dimension in Irish market
• Structuring for exit
• Sources and types of finance available in Ireland
• Project apparasial, feasibility assessments and financial modelling
Direct Tax reliefs for corporate restructuring
• Share for share/share for undertaking
• Share buy-back provisions
• Mergers
• Group relief on intra group transfers
• Participation exemption
• Cross-border tax issues
• Anti-avoidance provisions
Stamp Duty reliefs
• Intra group transfers
• Reconstructions or amalgamations of companies
• Merger of companies
• Anti-avoidance provisions
VAT considerations
• VAT recovery
• Transfer of business provisions
• VAT on property
Company Law considerations
• Summary Approval Procedure
• Impact on pre-acquisition reserves
• Merger Relief
• Transfer of Undertaking Provisions
Commercial Aspects of Corporate Restructuring
• Seller and buyer considerations - international dimension
• Tax implications of Asset sales
• Pre-sale restructuring
• Tax issues on debt restructuring
• Employees
• Tax considerations of completion accounts and lock boxes
• Use of losses