- Fiscal analysis of various scenarios (notably the tax treatment of refinancing) depending on the contemplated transaction: takeover, refinancing, transfer of assets, debt restructuring, debt conversion into capital, debt forgiveness, etc.
- Consequence and valuation of deficits in the event of a takeover (especially assistance with the preparation and filing of certification applications)
These missions may be undertaken in coordination with your restructuring advisor.
Acquisition of underperforming companies
- Tax due diligence of underperforming companies
Restructuring tax assistance (transfer, carve-out, contribution, split, business termination)
- Tax vendor assistance for the disposal of non-core businesses (through in particular the preparation, if necessary, of Tax Fact Book type reports (without reliance) or Tax VDD type reports)
- Fiscal analyses as part of partial asset contribution procedures (eligibility for a favorable neutral regime, existence or not of a complete branch of activity from a tax perspective, etc.) or further contributions-allocation / partial spin-offs (review of pertinent tax procedures, valuation of contributions and possible application of tax recapture mechanisms, review of the operation as regards anti-abuse mechanisms)
- Preparation of Q&A sessions with the ultimate transferees / trade union representative bodies
- Fiscal analysis of the various scenarios depending on the selected cases: transfers, carve-outs, business closure
- Assistance for the review of portfolio, more specifically preparation for the transfer of unprofitable activities (review and valuation of deficits)
These missions may be undertaken in coordination with your restructuring advisor.