Qualified Domestic Minimum Top-Up Tax Allocation: Survey and Examples

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Qualified Domestic Minimum Top-Up Tax Allocation: Survey and Examples

  • By Anthony Stobart, Stefano Grilli, Hendrik Breimann, Irene Reoyo, Alice de Massiac, Kristina Adamson, and Shawn Porter

Anthony Stobart, Stefano Grilli, Hendrik Breimann, Irene Reoyo, Alice de Massiac, Kristina Adamson, and Shawn Porter summarize the qualified domestic minimum top-up tax rules in Canada, France, Germany, Italy, Spain, and the United Kingdom, providing examples of typical mergers and acquisitions transactions to illustrate their application.

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