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    税務UPDATE Vol.3:M&Aと税務~組織再編成に係る行為計算否認(法人税法132条の2)その1~
    2020-10-22

    1. はじめに

    新型コロナウイルスの蔓延により企業を取り巻く環境は急速に変化しているところ、不採算部門からの撤退等再編の圧力は強まっており、M&Aを検討する企業は多くなっています。

    M&Aや組織再編等を行うに当たっては、課税上のインパクトを検討する必要があり、資産・事業・株式等の譲渡によるのか合併や分割といった組織再編によるのか等、どのような取引形態を採れば課税上有利であるのかの検討が必要になります。その際には、適格の要件の充足、欠損金の引継ぎの可否等を検討します。

    しかし、厳密な計画を経て、また場合によっては課税当局への相談も経て、税法上の適格要件、未処理欠損金の引継ぎ要件等を充足していることを確認した上で組織再編行為を行っても、その後の税務調査において、適格・非適格の別や欠損金の引継ぎが否認され、課税されることがあり得ます。

    その際の課税根拠となるのが、世にいう伝家の宝刀である行為計算否認規定です。

    今回は、組織再編行為に係る行為計算否認規定である法人税法132条の2について解説します。

    2. 法人税法132条の2とは?

    (1)導入経緯

    Filed under:
    Japan, Corporate Finance/M&A, Insolvency & Restructuring, Tax, Miura & Partners
    Authors:
    Ryoko Yamaguchi
    Location:
    Japan
    Firm:
    Miura & Partners
    Retirement villages and recreational facilities - Key legal considerations when developing the perfect ‘match’
    2020-10-20

    Australia’s ageing population has driven innovation in delivering housing solutions for retirees and elderly alike. As a nation of sports fanatics who also love nature and green open spaces, it is no surprise that there has been a steadily increasing trend to co-locate retirement living with recreational facilities such as golf courses, bowls clubs and other recreational clubs.

    HopgoodGanim has been fortunate enough to have acted for a number of retirement village operators (scheme operators) and clubs with respect to co-location projects in Queensland.

    Filed under:
    Australia, Insolvency & Restructuring, Planning, Real Estate, Tax, HopgoodGanim, Due diligence
    Authors:
    Ivan Orola
    Location:
    Australia
    Firm:
    HopgoodGanim
    HMRC Debts (priority on insolvency) - Regulations made
    2020-10-16

    On 11 September 2020, the Insolvency Act 1986 (HMRC Debts: Priority on Insolvency) Regulations 2020 were made. The Regulations will come into force on 1 December 2020.

    The Regulations set out the debts due to HMRC that will have ‘secondary’ preferential status in insolvencies from 1 December 2020. They are debts in respect of PAYE income tax, employee NICs, construction industry scheme deductions and student loan repayments. VAT debts are to be treated in the same way, though are not covered by these Regulations.

    Filed under:
    United Kingdom, Employment & Labor, Insolvency & Restructuring, Tax, RPC, HM Revenue and Customs (UK)
    Authors:
    Adam Craggs , Ben Roberts , Robert Waterson
    Location:
    United Kingdom
    Firm:
    RPC
    Tax Aspects of Insolvency and Bankruptcy
    2020-10-16

    The current crisis caused by the COVID-19 pandemic has already caused, and will continue to cause, significant liquidity problems for some businesses.

    Filed under:
    Canada, Insolvency & Restructuring, Tax, Lavery Lawyers, Coronavirus
    Authors:
    Éric Gélinas , Etienne C. Laplante
    Location:
    Canada
    Firm:
    Lavery Lawyers
    Aspects fiscaux de l’insolvabilité et de la faillite
    2020-10-16

    La présente crise causée par la pandémie de COVID-19 a déjà causé, et causera encore d’importants problèmes de liquidités pour certaines entreprises.

    Filed under:
    Canada, Insolvency & Restructuring, Tax, Lavery Lawyers, Coronavirus
    Authors:
    Éric Gélinas , Etienne C. Laplante
    Location:
    Canada
    Firm:
    Lavery Lawyers
    Tax and Insolvency The New UK Laws Making Directors Jointly and Several Liability for the Company’s Tax Liabilities EMEA - UK - 8 October 2020
    2020-10-08

    While much of the focus of the insolvency and restructuring world has (rightly and understandably) been on the fundamental changes introduced under the Corporate Insolvency and Governance Act 2020, it is worth remembering that there have been major tax changes, too.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Squire Patton Boggs, Coronavirus, HM Revenue and Customs (UK)
    Authors:
    Timothy Jarvis , Robert O'Hare
    Location:
    United Kingdom
    Firm:
    Squire Patton Boggs
    Governance & Compliance update - Issue 174
    2020-10-02

    Included in this update: Government extends temporary COVID-19 measures in CIGA 2020 and more...

    COVID-19

    CIGA 2020 extensions in force

    Filed under:
    European Union, United Kingdom, Capital Markets, Company & Commercial, Insolvency & Restructuring, Public, Tax, White Collar Crime, Addleshaw Goddard LLP, Brexit, Libor, Modern slavery, Money laundering, ESG, Coronavirus, Financial Conduct Authority (UK), European Commission, HM Revenue and Customs (UK), European Securities and Markets Authority, Modern Slavery Act 2015 (UK)
    Authors:
    Will Chalk , Richard Preston , Neville Moore
    Location:
    European Union, United Kingdom
    Firm:
    Addleshaw Goddard LLP
    Insights for In-house Counsel - October 2020
    2020-10-02

    Our regular round-up of recent developments and topics for your radar, news on training and networking events for in-house counsel, and an update on our legal tech initiatives.

    HIGHLIGHTS

    Filed under:
    European Union, United Kingdom, Arbitration & ADR, Banking, Capital Markets, Company & Commercial, Competition & Antitrust, Employee Benefits & Pensions, Employment & Labor, Environment & Climate Change, Insolvency & Restructuring, IT & Data Protection, Law Department Management, Litigation, Public, Real Estate, Tax, White Collar Crime, Travers Smith LLP, Bribery, Corporate governance, Brexit, Libor, Modern slavery, Big data, Mediation, Force majeure, Machine learning, Personal data, Cybersecurity, 5G network, Coronavirus, European Commission, HM Revenue and Customs (UK), GDPR
    Location:
    European Union, United Kingdom
    Firm:
    Travers Smith LLP
    Guide to Doing Business in Canada: Mergers & acquisitions
    2020-10-01

    Mergers & acquisitions (M&A)

    Canada is an ideal location in which to establish and grow a business. One of the most common ways for foreign companies to expand to the Canadian market is through a merger with or acquisition of an existing Canadian business. There are a number of advantages to choosing Canada:

    Filed under:
    Canada, Corporate Finance/M&A, Employment & Labor, Insolvency & Restructuring, Tax, Gowling WLG, Due diligence
    Location:
    Canada
    Firm:
    Gowling WLG
    COVID-19 Pandemic: UK Government Winter Economy Plan & CIGA Extension
    2020-09-30

    *Fried Frank published a memorandum titled COVID-19 Pandemic: Key UK Government and Bank of England Initiatives to Support Businesses on March 30, 2020 and published updates to this memorandum on April 15, 2020, May 13, 2020 and June 15, 2020. As we approach the expiry of a number of the UK Government's initial COVID-19 business support initiatives, this memorandum summarises the UK Government measures that have been announced and that are to be available to eligible UK businesses as we move into 2021.

    Filed under:
    United Kingdom, Banking, Employment & Labor, Insolvency & Restructuring, Tax, Fried Frank Harris Shriver & Jacobson LLP, Coronavirus, HM Revenue and Customs (UK), Bank of England
    Authors:
    John Satory , Dan Oates , Ashley Katz , Angela Becker , Amy Faraday
    Location:
    United Kingdom
    Firm:
    Fried Frank Harris Shriver & Jacobson LLP

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