11th Annual IBA Finance & Capital Markets Tax Virtual Conference

17 Jan - 4 Mar 2022

Session information

The international tax aspects of ‘de-SPACing’


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


James Anderson Skadden Arps Slate Meagher & Flom (UK) LLP, London, England
Delcia Capocasale Cuatrecasas, 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