n a piece for the Business Post, Andrew Quinn comments on the trends he's seeing in the corporate tax world which include the increased power of the EU, the impact of Brexit and tax litigation.
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In May, we wrote about the increased focus on earn-out
provisions during the pandemic as a method to mitigate the risk of
a target s post-closing under-performance and to bridge any
valuation gap between the purchaser and seller. More recently, we
discussed post-closing balance sheet
adjustments as a separate tool to address the same risk. In this
article, we will focus on (i) reverse earn-out provisions and (ii)
a review of the use of earn-outs in 2020 M&A deals.
Earn-out vs. Reverse Earn-out
As described in more detail in our May post, a classic earn-out refers to a
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The agenda published by the Austrian Federal Government
at the beginning of 2020 has already provided for the establishment
of a new type of corporation: the Austrian Limited. Implementation
plans are becoming more concrete. The general aim is to ensure that
founders and start-ups have an internationally competitive
option in the early stages with a new form of
corporation.
Currently, the Ministries of Economic Affairs and Justice are
still in the process of coordinating the draft legislation, but the
first details have been announced.
Minimum nominal share capital of EUR 5,000:
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Maples Group s Colm Rafferty discusses the Irish tech
start-up ecosystem, the importance of resilience, and the legal
mistakes that founders can make.
Colm Rafferty is an M&A and corporate finance lawyer,
working with enterprises and both venture and private equity
investors. He is an advocate for the indigenous Irish tech sector
and active in both the founder and investor communities.
He is a partner and co-head of the corporate practice in the
Dublin office of the Maples Group. In addition to helping to build
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This guide to BVI s private client sector includes
commentary on tax, trusts, foundations and private wealth
structures used within the jurisdiction, including charitable or
philanthropic structures. It also looks at capital gains,
withholding and wealth tax rules along with issues relating to real
property, immigration, succession, making a will and estate
planning considerations, legislative changes and disclosure
obligations.
Which factors bring an individual within the scope of tax on
income and capital gains?
There are currently no forms of income or capital gains tax in