An analysis of the tax implications of the current M&A boom
Our UK firm, Alvarez and Marsal, examines the tax implications of the current M&A boom, which shows no signs of slowing down.
Indeed, there have been some landmark transactions in the ‘passive infrastructure’ space, including the listing of Vantage Towers (a Vodafone subsidiary created in 2019 to house the telecom giant’s 80,000 plus European network towers) and Blackstone’s acquisition of QTS Realty Trust, the largest datacentre deal in history.
However, the article notes that the passive nature of certain infrastructure assets means it is not always clear whether they are ‘trading’ for UK tax purposes.
Read the full article here.
For similar content to our Global Guide, subscribe to our mailing list and keep up to date.