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

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2. 해외 M&A와 조세전략 수립 시 고려 사항 1) 해외지주회사의 설립 (2) 해외지주회사 설립가능 후보지 선정 시 세무상 고려사항 지주회사의 이자, 배당소득 및 capital gain 비과세 현지의 과세문제 지주회사가 지급하는 배당에 대한 원천징수 없음 조세피난처 과세제도, 과소자본세제가 적용되지 않음 Anti-treaty shopping/GAAR 규정 조세조약의 유무 다수의 국가들과 조세조약을 체결 외환규제의 유무 투자이익의 송금 등에 대한 외환 규제가 엄격하지 않음 10
2. 해외 M&A와 조세전략 수립 시 고려 사항 1) 해외지주회사의 설립 (3) 해외지주회사 설립가능 후보지 선정 시 세무상 고려사항 (계속) - 현재 해외 다국적 기업이 많이 선택하고 있는 해외 지주회사 후보지 a b c d 구분 완전세금면제국 가 저세율국 국외소득 면세국 조세혜택 부여국 주요검토내용 유럽 대서양 연안 아시아 기타 Monaco, Gibraltar, Guernsey, Isle of Man, Jersey, Liechtenstein Ireland, Luxembourg, Netherlands, UK, Belgium, Malta Bahamas, Bermuda, Cayman Islands Netherlands Antilles, Antigua, Barbados, Anguilla, British Virgin Islands Costa Rica, Panama Macao, Singapore Hong Kong, Malaysia Philippines Mauritius (a) 직접세(소득세, 상속세, 증여세, 부유세 등)가 없는 지역 또는 국가 (b) 소득 또는 자본에 대하여 부분적으로 과세하거나 또는 저세율로 과세하는 지역 또는 국가 (c) 일반적으로 정상과세를 하나 해외원천 소득에 대해서 면세하는 지역 또는 국가 (d) 일반적으로 정상과세를 하나, 특별한 경우에 조세혜택을 부여하는 지역 또는 국가 11
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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
Page 7 and 8:
Primary IP Objectives in M&A contin
Page 9 and 10:
Selected IP Risks in M&A continued
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IP Allocation in a Spin-Out continu
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Spin-Outs ‒ Key IP Questions cont
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Emerging Role of IP in M&A 지적
Page 17 and 18:
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
Page 25 and 26:
Biography of Nader A. Mousavi R eco
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Biography of Nader A. Mousavi conti
Page 29 and 30:
Thank You
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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
Page 45 and 46: Target Options Regarding the Sale P
Page 47 and 48: When Must Negotiations be Disclosed
Page 49 and 50: ―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: 2. 해외 M&A와 조세전략 수
Page 99 and 100: 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
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1. Providing Equity Without Taking
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Page 151 and 152:
Page 153 and 154:
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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
Page 205 and 206:
Selected Topics - Prior Stake Build
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Selected Topics - Stake Building Sh
Page 209 and 210:
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
Page 235 and 236:
Appendix B - Biography of Carsten B
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