Global Overview of the Year in M&A - Squire Patton Boggs
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- Global M&A in 2014: the big picture - Key corporate and commercial issues affecting M&A activity in 2014 - Key tax and structuring issues affecting M&A activity in 2014 Omleen Ajimal, Director of International Tax, Squire Patton Boggs
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Global Overview of the Year in M&A - Squire Patton Boggs
- 1. GLOBAL OVERVIEW OF THE YEAR IN M&A 19 November 2014 Omleen Ajimal
- 2. GLOBAL M&AIN 2014: THE BIG PICTURE
- 3. RETURN OF THE JUMBO DEAL
- 4. Highlights of the year (1) Return of “big-ticket” M&A Based on data sourced from Experian MarketIQ as at 12 November 2014
- 5. Highlights of the year (2) The trickle-down effect Based on data sourced from Experian MarketIQ as at 12 November 2014
- 6. Highlights of the year (3) Average deal size: •US$251m in Q3 2014 •…the highest since US$309m in Q2 2007 Sourced from a MergerMarket Report: Monthly M&A Insider, October 2014
- 7. Highlights of the year (4) The US “Corporate Inversion” Based on source data gathered from Bloomberg to October 2014
- 8. Where in the world…?
- 10. KEY CORPORATE & COMMERCIAL ISSUES AFFECTING M&AACTIVITY IN 2014
- 11. Financing
- 12. The buyer and seller •Who are they? •Corporates •Private equity funds •Family businesses/family offices •Regional considerations on cross- border deals
- 13. Valuation and pricing issues
- 14. Management concerns •Due Diligence •Risk management •Cost optimisation •Corporate Governance
- 15. Intellectual Property •Who owns what? •Valuing IP •Protecting IP in cross-border M&A •The strategic role of IP in cross-border M&A
- 16. Corporate structuring •Types of corporate structures: •Takeovers •Schemes of Arrangement •Continental European-style mergers •Inversions and spinversions •Partnerships and Joint-Ventures •Regulatory considerations •Tax considerations
- 17. KEY TAX AND STRUCTURING ISSUES AFFECTING M&AACTIVITY IN 2014
- 18. Cross-border tax structuring •Reducing the global tax bill •Traps and pitfalls •Regional approaches to tax: •“Source” v “Residence” taxation •“Worldwide” v “Territorial” taxation
- 19. Cross-border tax compliance •The Foreign Account Tax Compliance Act! •Base Erosion and Profit Shifting!
- 20. Omleen Ajimal Director of International Tax Squire Patton Boggs omleen.ajimal@squirepattonboggs.com