The M&A global market remained vibrant in 2017 with transactional volume coming in just under the 2016 level – 2017 was the fifth most active year in terms of global deal volume. Global interest rates remain at historical lows, notwithstanding the slight increase in US rates. Roughly 15,000 deals transpired in the US, the most in a year since the beginning of the new millennium, with cross-border deals accounting for 30% of total deal volume (down slightly from 36% in 2016). In its May 2018 global outlook, the Organisation for Economic Cooperation and Development (“OECD”) forecasted G20 growth rates of 4% and 4.1%, respectively, for 2018 and 2019 and forecasted non-G20 country growth slightly under 4% — encouraging forecasts all around.
This edition of the Taxand Global Guide to M&A Tax has been designed as a desktop reference book covering 33 countries and to provide at-a-glance insight into the tax treatment of global mergers and acquisitions.
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We are delighted to offer this guide as an example of the benefits that cross-border collaboration can produce.