Mergers & Acquisitions, Finance and Taxation
Aim
The project seminar "Mergers & Acquisitions, Finance and Taxation" is given by Prof. Dr. Blumenberg. The participants consider the fundamental tax determinants of domestic and cross-border acquisitions.
The seminar entails two periods of instruction per week. With the aim of gaining an in-depth understanding of the subject matter group work is carried out and subsequently presented for comment and discussion.
Structure
- Differing objectives of acquirer and vendor from tax perspective
- Taxation of capital dependent on the company to be sold
- Strategies for utilisation of losses and minimum taxation provisions
- Financing acquisitions in the context of limited deductibility of interests
- Group taxation (“Organschaft“) and routing of dividends
- Issues of real estate transfer tax and value-added tax
UniVZ