Generally, purchasers prefer to acquire assets, while vendors prefer to sell stock, although the decision to acquire assets or stock in a particular situation will depend on certain facts, including the identity and tax position of the vendor, target and purchaser at the time of the sale; the nature (eg, foreign or domestic, tangible or intangible) and values of the target’s assets; and the tax attributes of the target (eg, whether there are any accrued losses) ...

Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through – Tax on Inbound Investment 2014, (published in October 2013; contributing editors: Peter Maher, A&L Goodbody and Lew Steinberg, Credit Suisse) For further information please visit www.GettingTheDealThrough.com.

PDF Icon Tax on Inbound Investment in 31 jurisdictions worldwide — 2014

Author

Richard Eisenbraun 
REisenbraun@blg.com
403.232.9648

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Tax