Mergers & Acquisitions

Individuals selling their business often think of using the capital gains exemption to help keep the tax man at bay. Undoubtedly, this tax exemption is a useful tool when an individual is thinking of selling shares in their business, however, there are several conditions that must be satisfied before this exemption applies. The following is … Continue reading

The post Applicability of the capital gains exemption in M&A appeared first on Deal Law Wire.

While many people are still in shock after discovering that there is actually no human controlling the steering wheel in autonomous cars, tech companies, including Google, IBM, Yahoo, Intel and Apple, have found themselves in the middle of a gold rush for artificial intelligence (AI) companies. According to recent research by CB Insights, around 140 … Continue reading

The post Artificial intelligence M&A: the new gold rush appeared first on Deal Law Wire.

2017 M&A outlook

As 2016 draws to a close, Ernst & Young has released its 15th edition of its Global Capital Confidence Barometer (the GCCB), which looks forward toward the trends and expectations in the M&A market for 2017. The GCCB is survey of more than 1,700 senior executives, including 52 Canadian executives, from large global companies located … Continue reading

The post 2017 M&A outlook appeared first on Deal Law Wire.

In the days leading up to the June 23, 2016 Brexit referendum, we discussed Brexit’s potential impact on the M&A market: Britain without the EU: how will Brexit affect dealmaking? Today, we take a look at how those predictions have held up five months after the historic vote. Domestic UK M&A down 62% As predicted, … Continue reading

The post Five months after Brexit: domestic UK M&A drops to 30 year low appeared first on Deal Law Wire.

The growing length of M&A agreements: a response to new legal risks and market conditions?

Given the increasing size and complexity of M&A transactions, it is perhaps natural that M&A agreements would also increase in length and linguistic sophistication. In a new discussion paper, Professor John Coates of Harvard Law School examines the evidence for this hypothesis in the period from 1994 to 2014. He finds in that time frame … Continue reading

The post The growing length of M&A agreements: a response to new legal risks and market conditions? appeared first on Deal Law Wire.

President Elect and M&A: a cross roads or business as usual?

The election of Donald Trump as President of the United States adds to a cascade of political events that have surprised observers and may have profound effects on global flows of people, capital, and goods. While nothing is set in stone, Donald Trump and his administration have led us to believe that they are contemplating … Continue reading

The post President Elect and M&A: a cross roads or business as usual? appeared first on Deal Law Wire.

Strategy& of PwC published Mergercast “Digital Deals – A New Frontier” (Episode 56) in July 2016, which discusses the growing rationale for digital deal-making and post-deal challenges. Particularly, this podcast identifies that digital deals accounted for nearly 32% of all transactions in 2015, up by 20% since 2011, indicating the growing appetite for digital M&A. … Continue reading

The post Merging of digital and physical worlds: impact on M&A in non-digital industries appeared first on Deal Law Wire.

Appraisal rights in public M&A transactions have recently garnered greater attention, particularly in Delaware.  As a result, more attention is being paid to the possible inclusion of a closing condition protecting the acquiror against excessive use of appraisal rights, and this should lead to careful attention being paid to the negotiation and drafting of any […]