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Our first publication dedicated to the drafting and negotiation of tax clauses in financing arrangements focuses on the tax provisions included in facility agreements in a European context and covers the following:
Over time and as a result of various international tax initiatives, the focus of the internal tax policies of taxpayers (and, therefore, the role of their tax counsel) has shifted from “cost optimisation” to “risk management”. Conscious of the challenges of negotiating tax risk allocation clauses in an everchanging tax environment, in particular in a cross-border context, Clifford Chance’s lawyers and tax experts have prepared a series of brochures to help taxpayers deal with these matters across different industries, tax issues and jurisdictions. The first series will cover:
