M&A Hot Tax Topics

26th IBA/ABA Annual US and Europe Tax Practice Trends Conference, Rome, Italy

In today’s dynamic M&A environment, tax considerations play a critical role in deal structuring, valuation, and post-closing integration. This panel will discuss the taxation of earn-outs and indemnities, including timing, characterization, and cross-border implications. Panelists will also address strategies for unlocking trapped cash within multinational groups and examine practical approaches to loss utilization measures in acquisition structures and post-transaction planning. Finally, the session will review current cases involving cross-border corporate migrations to the United States.