Tax on listing and M&A

The development of capital markets and the innovation of financial tools greatly expand a company’s investment and financing channels. And a company may also need to raise capitals from time to time through various ways. M&T Lawyers has robust experiences in advising the investors and the investees in their various investing and financing activities, including listing financing, credit financing, private investment, trust investment, financial lease and collateral etc.

M&A is one of the important means for an enterprise to expand its operations. The investors, on one hand, need to conduct full due diligence (including legal and tax due diligence) to the target company, and on the other hand, need to analyze and select reasonable M&A approaches to reduce the tax cost of the transaction. These works can only be completed with the assistance of the tax professionals. In addition, the target company and its shareholders may also need to self-assess and verify the target company’s financial and tax situation prior to the transaction negotiation, with the assistance of the external legal and tax professionals, so that they can “know themselves and the other side” and to seize the initiative in the negotiations.

Our tax professionals in Financing and M & A team can deliver the following services：

*Legal and Tax due diligence to the target company;

*Tax planning in the IPO;

*Tax health check for a pre-IPO enterprise;

*Tax advice and planning in the M&A;

*Draft and review of the M&A transaction documents;

*Support in transaction negotiation;

*Assist in applying to the available tax incentives;

*Other tax related consulting services.

Case Presentation

Provided tax advice for a domestic enterprise listed in Hong Kong, and issue tax opinions on tax issues of concern to regulatory authorities;

Provided tax consulting and tax compliance services for the indirect transfer of overseas equity of a Shandong enterprise, analyze the possible tax-related risks, calculate the relevant tax burden, and enable the enterprise to legally and lawfully transfer equity;

Provided tax compliance and tax consulting services for the absorption and merger between two subsidiaries of an overseas company in China, and assist the enterprise to communicate with the competent tax authorities, and finally obtain the written opinions of the superior tax authorities to confirm the relevant tax matters;

Provided tax compliance and tax advisory services for the merger and reorganization of three subsidiaries of a US company in China, carried out tax burden calculation and assisted it to optimize and implement specific restructuring plans, and communicated with tax authorities on tax-related matters;

Provided tax burden optimization plan for a Hubei technology company to provide relocation and subsequent business operations, and assist in the implementation of the plan;

Provided compliance services for personal income matters related to the equity transfer of natural person shareholders of a technology company in Beijing, and assist in the implementation of the plan;

Provided tax compliance advice and subsequent dispute resolution services on the change of an investment entity from a limited company to a partnership.

Professional Team