Switzerland: Private equity transactions

Détails

ID Serval
serval:BIB_A056D90DA74A
Type
Article: article d'un périodique ou d'un magazine.
Collection
Publications
Titre
Switzerland: Private equity transactions
Périodique
International Tax Review
Auteur(s)
Landolf U., Glauser P.-M.
ISSN
0958-7594
Statut éditorial
Publié
Date de publication
1998
Volume
9
Numéro
1
Pages
42-44
Langue
anglais
Résumé
Switzerland is now experiencing an impressive inflow of funds into private equity transactions. An article describes a complex deal executed in 1997 by Price Waterhouse, focusing on the tax issues raised at different stages of the transaction. From a tax perspective, it is important that the selling shareholders (as individuals rather then companies) realize a tax-free capital gain rather than a taxable dividend income while preserving the possibility for the purchaser to reorganize the acquired group. This will permit the debt to be pushed down to the operating companies.
Création de la notice
19/11/2007 11:42
Dernière modification de la notice
03/03/2018 20:05
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