Session Details Page | International Bar Association

11th Annual IBA Finance & Capital Markets Tax Virtual Conference

17 Jan - 4 Mar 2022

Session information

The international tax aspects of ‘de-SPACing’

Tuesday 1 March (1300 - 1435)

Description

This panel will focus on the latest developments in de-SPAC transactions, including the unique challenges and opportunities that arise in cross-border transactions.

The panel will explore:

Recent de-SPAC trends;
Going public with a special purpose acquisition company (SPAC) vs an initial public offering (IPO);
Notable tax considerations in different jurisdictions;
Re-domiciling the SPAC;
Founder shares and sponsor considerations;
'Double dummy’ transactions;
Triangular amalgamations; and
Other combination structures.

Session / Workshop Chair(s)

Pamela Endreny	Gibson Dunn, New York, New York, USA

Speakers

James Anderson	Skadden Arps Slate Meagher & Flom (UK) LLP, London, England
Delcia Capocasale	Cuatrecasas Goncalves Pereira SLP, Barcelona, Spain
Francesco Gucciardo	Aird & Berlis, Toronto, Ontario, Canada; Vice Chair, Taxes Committee
James Somerville
Pieternel Verhoeven	NautaDutilh, Amsterdam, Netherlands
Christian Wimpissinger	BINDER GRÖSSWANG, Vienna, Austria; Vice Chair, Taxes Committee

Session presentations

International Tax Aspects of De-SPACing

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