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15.02.2023

WTS Global Mergers & Acquisitions Newsletter #1/2023 now available

It is our pleasure to present to you the first edition of our WTS Global Mergers & Acquisitions Newsletter 2023.

We would very much like to thank the following members of the WTS Global network for their kind contributions:

  • Austria – WTS Austria
  • Belgium – Tiberghien
  • Brazil – Machado Associados
  • China – WTS China
  • France – FIDAL
  • Poland – WTS Saja
  • Romania – Ensight Finance
  • Switzerland – Wenger Vieli AG
     

We hope that you may find interesting the February 2023 publication of the WTS Global M&A Newsletter presenting the following updates from 8 countries with a focus on the international M&A industry:

  • Austria: Reserved dividends in the case of share deals
  • Belgium: Leveraged distributions challenged by the tax authorities
  • Brazil: Impact of contingent consideration on tax amortisation of goodwill
  • China: Case study – indirect share transfer
  • France: Management package – back to reality?
  • Poland: Latest amendments to the Polish restructuring law
  • Romania: Consolidation for corporate income tax purposes
  • Switzerland: Substance requirements for international investments or group structures
     

Furthermore, please be sure not to miss our refreshing Deals News section providing a list of some of the most relevant M&A-related deals that have been carried out within the network during the preceding months.

We hope you will find this newsletter useful and we would appreciate your feedback and suggestions. Our experts at the WTS Global Mergers & Acquisitions team will be happy to answer any questions you may have regarding any aspects of this newsletter.

Read the WTS Global Mergers & Acquisitions Newsletter here.

WTS Global Mergers & Acquisitions Newsletter #1/2023
Updates from 8 countries with a focus on the international M&A industry
View publication
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WTS Hansuke is pleased to welcome Ms. Neiha Perera, former Head of AEoI at EY, as a Financial Services Tax Partner, bringing senior leadership experience to the London firm’s international financial services and tax transparency practice.

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A new tax-legal development in Spain aligns with the CJEU doctrine regarding the definitive taxation of dividends paid to non-resident companies, paving the way for a refund of Spanish WHT in case of losses.

Spain: Refund of WHT - Breach of the EU principle of free movement of capital in the dividend regime for non-residents with losses
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Portugal: New opportunity for non-resident pension funds to recover WHT suffered in Portugal
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