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Instructions for Form 8886 Rev March Reportable Transaction Disclosure Statement

Instructions for Form 8886 Rev March Reportable Transaction Disclosure Statement

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internal restructuring is a crucial preparatory step that facilitates many m&a transactions here are some key considerations to ensure that restructuring aligns with the broader transaction timeline and regulatory requirements one planning and Regulatory Compliance internal restructuring such as transferring assets or ownership within a corporate group often triggers regulatory requirements for example in Vietnam certain trans actions may require merger filing clearance under the competition law if the conditions are met with no applicable exemptions for the internal restructuring additionally changes in company form or name May necessitate updates to licenses and permits potentially delaying timelines and impacting operations or financial models two Tax and Finance related issues restructuring May trigger tax obligations such as CIT vat or p on transfers and risks of tax arear or penalties May surface and impact the targets after closing on the financial side prior lender cons

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