This lecture aims to describe the various structural options. Possibilities of international mergers and, if applicable, bailout facilities that might be used are explored.
Financing assumes a very important role as well.
The tax ramifications such as taxation of the seller and the buyer play an important role. Recent developments such as private equity funds are discussed in more detail. In a significant way, international business structures as well as the shaping of business relationships between internationally associated firms are orientated towards the prerequisites of external tax law in practice. The avoidance of tax allocation is in the limelight. This holds particularly true for international groups with holding and financing companies in so-called tax havens.