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Dual Headed Structures

Sara Luder of Slaughter and May looks at some of the issues that arise when a dual headed structure is proposed
There are occasions where although a proposed merger would have significant commercial benefits there are also perceived disadvantages. Where one of these disadvantages is that at least one of the parties will in a conventional merger lose its existing nationality and/or natural shareholder base a solution that is often considered is the dual headed structure.
For this reason tax advisers who advise on cross-border M&A transactions are frequently asked to consider the possibility of implementing a dual headed structure. Although dual headed structures which are actually implemented are much rarer familiarity with the issues raised by these structures is an essential part of such a...

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