í´ì¸ M&Aì ë²ì ìì - Sullivan & Cromwell

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2. 해외 M&A와 조세전략 수립 시 고려 사항 2) 외국납부세액 공제 제도(3) 간접 외국납부세액 공제 (계속) - 적용요건 외국자회사의 의결권있는 발행주식총수 또는 출자총액의 10% (해외자원개발 5%)이상 출자 하고 있는 외국법인으로서, 당해 주식 등을 배당확정일 현재 6개월 이상 보유할 것 외국 손자회사의 경우, 외국 자회사를 통하여 10% 지분을 간접 소유할 것 - 외국자회사 법인세 상당액의 경우 100%, 손자회사 법인세 상당액의 경우 50% 한도로 공제 - 지점진출 방식과 손자회사 설립 방식 간의 형평성을 고려하여 외국 자회사가 제 3국 지점에 납부한 세액도 50% 공제 가능 16
2. 해외 M&A와 조세전략 수립 시 고려 사항 3) 조세피난처 과세 제도(1) 조세피난처 과세제도 (Controlled Foreign Companies Rules)의 개요 - 조세피난처에 소득 유보에 의한 조세회피를 규제 - 조세피난처 외국법인의 각 사업 연도말 현재 배당 가능한 유보소득 중 내국인에 귀속될 금액은 배당한 것으로 간주 조세피난처 과세제도의 적용 대상 - 내국인: 외국법인의 각 사업연도말 현재 발행주식의 10%이상을 직접 또는 간접적으로 보유한 경우 - 조세피난처: 부담세액이 실제발생소득의 15%이하인 국가 또는 지역 - 외국법인 실제발생소득이 2억원 이하인 경우 조세피난처 과세제도 적용을 제외 17
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September 26, 2012 | Seoul 해외 M
Page 3 and 4:
Traditional Role of IP in M&A
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Why does IP matter? continued Monet
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Primary IP Objectives in M&A contin
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Selected IP Risks in M&A continued
Page 11 and 12:
IP Allocation in a Spin-Out continu
Page 13 and 14:
Spin-Outs ‒ Key IP Questions cont
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Emerging Role of IP in M&A 지적
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What to expect
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Patent Market - Trends 특허권
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Case Study: Skype 2003: Niklas Zenn
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Case Study: Microsoft/Novell Attach
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Biography of Nader A. Mousavi R eco
Page 27 and 28:
Biography of Nader A. Mousavi conti
Page 29 and 30:
Thank You
Page 31 and 32:
Acquiring a U.S. Public Company: Wh
Page 33 and 34:
Fundamental Deal Structuring Decisi
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―One Step‖ Transaction Structur
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―Two Step‖ Transaction Structur
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Deal Consideration: Stock versus Ca
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The Role of Stockholder Rights Plan
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Unsolicited Deal Schematic continue
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Target Options Regarding the Sale P
Page 47 and 48:
When Must Negotiations be Disclosed
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―Public Company‖ Due Diligence
Page 51 and 52: ―Public Company‖ Due Diligence
Page 53 and 54: Key Terms of Negotiated Deal contin
Page 55 and 56: Material Adverse Effect continued C
Page 57 and 58: Document Creation continued From be
Page 59 and 60: Transaction Litigation: Significant
Page 61 and 62: Transaction Litigation: Focal Point
Page 63 and 64: Transaction Litigation: Acquirer‘
Page 65 and 66: Implications for Acquirer During Ea
Page 67 and 68: Importance of PR and Governmental R
Page 69 and 70: Certain U.S. Legal Regimes Implicat
Page 71 and 72: Summary: Key Elements of Acquiring
Page 73 and 74: Appendix B: Illustrative Timeline:
Page 75 and 76: Illustrative Timeline: Cash Tender
Page 77 and 78: Fiduciary Duties of Directors in a
Page 79 and 80: Appendix D: Speakers Profile Franci
Page 81 and 82: Biography of Francis J. Aquila cont
Page 83 and 84: Biography of Michael G. DeSombre co
Page 85 and 86: Biography of Michael G. DeSombre co
Page 87 and 88: September 26, 2012 | Seoul 해외 M
Page 89 and 90: 해외 M&A 단계별 조세상 고
Page 91 and 92: 1. 해외 M&A 단계별 조세상
Page 93 and 94: 1. 해외 M&A 단계별 조세상
Page 95 and 96: 2. 해외 M&A와 조세전략 수
Page 101: 2. 해외 M&A와 조세전략 수
Page 109 and 110: Partner Profile 김 규 동 회계
Page 113 and 114: 1. 해외 M&A의 일반적인 절
Page 115 and 116: 1. 인수 검토 및 예비 분석
Page 117 and 118: 3. 본 계약 체결과 Closing 효
Page 119 and 120: 투자의사결정 관련 내부
Page 121 and 122: 기업결합 신고의무 우리나
Page 123 and 124: 해외직접투자 신고 (신규
Page 125 and 126: 신고시기와 필요서류 해외
Page 127 and 128: 신고 처리 및 후속 조치 신
Page 129 and 130: 4. 계약 조항 중 주의할 부
Page 131 and 132: 분쟁해결 조항 국제 중재
Page 133 and 134: 진술과 보장 조항 영미법
Page 135 and 136: PMI 준비시 고려할 사항 장
Page 137 and 138: Partner Profile 김경연 변호사
Page 141 and 142: Investing in France: Selected Legal
Page 143 and 144: South Korean Investments in France
Page 145 and 146: 1. Providing Equity Without Taking
Page 153 and 154:
1. Providing Equity Without Taking
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2. Acquiring Control
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2.1 Regulated Business Sectors A.
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2.1 Regulated Business Sectors cont
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2.2 Merger Regulation (i) 프랑스
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2.3 Labor Law Issues 프랑스 기
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2.3 Labor Law Issues continued IRPs
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2.4 Public Companies a) Access to I
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2.4 Public Companies a) Access to i
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2.4 Public Companies b) Disclosure
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2.4 Public Companies c) Mandatory T
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2.4 Public Companies continued d) K
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2.4 Public Companies d) Key Rules o
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Appendix A - S&C Paris Office CHAMB
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Appendix B ‒ Biography of Dominiq
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Investing in Germany: Recent Trends
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Amount of Transactions Transaction
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Recent Market and Legal Trends - Ge
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Page 191 and 192:
Recent Market and Legal Trends - In
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Page 195 and 196:
2.1Private M&A
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Selected Topics - Selected Topics i
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Selected Topics - Selected Topics i
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Page 203 and 204:
Selected Topics - Stake Building fo
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Selected Topics - Prior Stake Build
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Selected Topics - Stake Building Sh
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Selected Topics - Specific Features
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Page 213 and 214:
Page 215 and 216:
Selected Topics - Follow-on integra
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2.3 Joint Aspects
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Joint Aspects - Regulatory Restrict
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Joint Aspects - Regulatory Restrict
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Joint Aspects - Corporate Restricti
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Joint Aspects - Labour Law/Due Dili
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Joint Aspects - Antitrust - Practic
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Outlook (1/2) Macroeconomic Situati
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Appendices Appendix A - S&C Frankfu
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Appendix B - Biography of Carsten B
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Appendix B - Biography of Carsten B
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