[vc_column_text width=”1/1″ el_position=”first last”][dropcaps]The law firm Delaby & Dorison accompanies groups in their acquisitions and transfers operations. We advise firms with regard to their day-to-day tax management and assist them for the maximization of their tax function and the follow up on their effective tax rate.[/dropcaps]
We also advise our clients with respect to their restructuring and reorganization operations.[/vc_column_text]
Practice highlights :
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M&A Private equity :
The firm advises industrial investors and private equity funds with regard to their acquisition and transfer deals :
- acquisition and transfer due diligences;
- tax acquisition structure.
Our advisory services particularly focus on the quantitative aspects :
- estimate of the tax risks (amounts and extent of the risk of realization);
- accounting and tax illustration by numbers of the acquisition structure (circulation of the cash flows).
The firm also advises companies and/or their shareholders in the context of restructuring operations, and provides tax advice on the restructuring of debts and on buy back operations in the course of collective insolvency proceedings.
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Corporate tax management :
The firm assists companies in their day-to-day tax management :
- definition of the tax strategy;
- management of the effective tax rate;
- tax regime of the recurring and exceptional business operations (acquisition, transfers, mergers, restructurings);
- determination of the tax profit/losses;
- setting up and follow up of the group’s tax unit;
- management of debt and financial costs;
- management of the losses and tax regime applicable to worldwide flows;
- agreement requests (notably related to distributions of securities or transfers of losses).
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Effective tax rate and deferred tax in consolidated accounts :
The firm advises the clients with respect to meeting their obligations to report tax in their consolidated accounts (IAS 12) :
- calculation and reporting of the current and deferred tax burden;
- consistency and schedule of the active and passive deferred tax stocks.
The firm also advises clients for determining, reporting and managing the consolidated effective tax rate.
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Audit of the tax function :
The firm assists clients for establishing the balance sheet of the performance of the tax function :
- control of tax risks;
- stability of the effective tax rate;
- respect of obligations as regards financial communication related to current and deferred tax;
- appraisal of the organization (productiveness, level of externalization and local organization).
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