Mergers and acquisitions - Tax


Fusões e aquisições – aspectos fiscais

Todas as operações de fusões, aquisições, joint ventures, investimentos de capital ou desinvestimentos envolvem questões complexas, que exigem dedicação de profissionais experientes. Quando esses acordos envolvem empresas com operações globais, a atenção deve ser redobrada.

A Deloitte pode assessorar a sua empresa nos desafios fiscais, contábeis, legais, regulatórios, culturais e trabalhistas em transações “cross-border”, gerenciando riscos de compliance e melhorando retornos.

Nossas soluções

  • Estruturação de negócios e due diligence;
  • Venda de empresas;
  • Serviços de pós-transação;
  • Reestruturação e liquidação de empresas;
  • Análise e revisão de contratos de aquisição.

Sell-side services

We help analyze potential tax, accounting, labor, operational, and system issues before going to the market. We work with clients to analyze whether the transaction structure is in line with company strategy, and help quantify the strategic value of tax risks and opportunities. We perform pre-sale due diligence including analysis of tax financial and regulatory matters, review of compensation-related agreements, and analysis of information quality. We also know that the tax considerations of a deal can be simple or complex and will vary depending on the nature of the deal. We can assist and advise clients regarding estimated gains and losses, analyze the allocation and preservation of tax attributes, and explore options for clients’  requiring  cash proceeds from the deal.

Post transaction services

For both acquisitions and separations, our teams provide a holistic approach that can help tax departments address their Day 1 readiness needs as well as its longer term requirements. This includes advising on a variety of tax issues, such as regulatory, tax strategy and compliance matters; simplifying corporate tax structures, especially where overlapping legal entities arise; harmonizing accounting methods; and merging tax systems, processes, and departmental personnel. We work with the tax function to explore tax matters that arise as part of the company’s overall merger synergy objectives, whether those arise in supply chains, sales force organization, back-office operations, or other areas.

Restructuring and bankruptcy services

We work with financially challenged companies by analyzing relevant tax issues and financial considerations, assisting in evaluating restructuring options, while building a framework allowing for future tax and operational efficiencies. Our professionals have extensive experience working with debtors, creditors, and creditor committees with respect to both in–court and out-of-court restructurings. We also work closely with clients’ other professional advisors.


Marcelo Natale

Marcelo Natale

Sócio de Consultoria Tributária

Marcelo é sócio da área tributária da Deloitte e possui mais de 30 anos de experiência professional com tributação corporativa e serviços jurídicos. Ele palestra em eventos locais e internacionais sob... Saiba mais