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EXCEPTIONAL CORPORATE TRANSACTIONS

AlterTax’s tax lawyers support their clients in their external growth operations, the restructuring of their operations and also in the settlement of their difficulties within the framework of legal proceedings.

For investment and external growth transactions, the Altertax team can assist you in particular:

  • Legal and tax structuring of the acquisition and financial modelling of the acquisition tax (structure memo). Our team is involved in both large-scale industrial investment projects and renewable energy (RE) projects at every stage of their development.
  • Carrying out all tax audits (acquisition audit, vendor due diligence, vendor assistance) aimed at identifying tax risks relating to the main taxes (corporate income tax, VAT, CVAE in particular), ensuring the financial relevance of the acquisition and identifying solutions to secure the transaction;
  • By analyzing the tax terms of the investment (joint venture agreement, acquisition of equity interests, acquisition of individual assets (trademarks, patents, customer base, goodwill) and the associated tax consequences.
  • Drafting of tax clauses for contracts (corporate income tax, VAT, registration duty) and tax regimes (approvals for transferring losses, obtaining tax rulings)
  • Leveraged finance transactions (private equity), all types of transactions (LBO, MBO, OBO), tax and social impacts of management packages (IR, IS, social charges);

AlterTax’s lawyers have extensive experience in the field of corporate restructuring:

Assistance with mergers and TUPs (transmissions universelles du patrimoine), demergers, partial asset contributions under the preferential regime of article 210 A of the French General Tax Code;

(BOI-IS-FUS-10-20-30 – IS – Mergers and similar transactions)

  • Tax impact of these transactions between companies in a consolidated group ;

Finally, we provide assistance to companies in difficulty, advising them on :

  • The tax consequences of recapitalization operations (accordion transactions, mobilization of receivables, debt write-offs), particularly in terms of corporate income tax and VAT, as well as registration duties.
  • Relations with tax authorities concerning payment of tax instalments and tax collection disputes of all kinds.