[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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