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Hong Kong is a popular investment destination. Here, Darren Bowdern and Benjamin Pong of KPMG China, look at why this is and assess the provisions taxpayers must be aware of when structuring cross-border M&A transactions into the jurisdiction.

The social security system of any country must be analysed for taking the best decisions in M&A transactions. Yazmin Caceres and María Dolores Enríquez Medina of PwC explain why this analysis should take into account the legislation, practices and risks that investors may face in Mexico.

Sanjay Sanghvi and Ashish Mehta of Khaitan & Co. analyse recent tax rulings dealing with the attribution of profits to permanent establishments, looking at what multinationals can do to avoid becoming embroiled in similar disputes in the future.

Rolf Wüthrich of burckhardt discusses the acquisition of a Swiss company with subsequent cross-border emigration or cross-border merger as outbound measures out of Switzerland to another country.

David Forst of Fenwick &?West discusses the impact of new developments in M&A in the US.

The decision of the Delhi Income Tax Appellate Tribunal (ITAT) in the Bharti Airtel case should encourage other Indian taxpayers to apply commercial and transfer pricing principles to agreements concerning corporate guarantees and capital contributions to associated enterprises in India, practitioners have said.

The M&A market is looking strong for tax experts in 2014 and taxpayers are expecting to complete more divestitures.

Tax planning in M&A transactions starts long before a transaction appears on the horizon and lasts long after the deal is completed. Key challenges for the tax function are explored by Christoph Huber and Napoleão Dagnese of OC Oerlikon, a traditional Swiss multi-industries conglomerate with a footprint in 34 countries, 160 sites and with several M&A deals recorded.

From the perspective of a divesting group, tax is all too often just viewed as a cost and potential barrier to a successful exit. This is understandable given the often narrow focus on the impact of tax in a divestment but by broadening this perspective there is significant incremental commercial value that can be realised. Richard Clarke and Todd Miller of EY discuss.

John Gu, Paul Ma and Christopher Mak of KPMG China analyse the challenges associated with cross-border M&A transactions in China.