Coordinating Accounting and Tax Work for a Cross-Border Corporate Merger

A corporate merger is legally driven but cannot be executed safely without the accounting and tax work moving on the same timetable. The transaction required financial information for the merger process, coordination around interim financial statements and an assessment of the relevant tax consequences, including an exit-tax position. The practical risk was that a missing accounting deliverable or unresolved tax point could delay the legal transaction or create uncertainty after the merger date.

We coordinated the accounting and tax workstream with the transaction documentation. We addressed the requirement for interim financial information, prepared or supported the necessary accounting outputs and aligned them with the merger timetable. The tax work included analysis and written support for the relevant exit-tax treatment, while accounting balances and documentation were organised so that they could be carried into the transaction process. The focus was on making the accounting and tax work usable by the other advisers rather than producing stand-alone technical memos detached from the execution schedule.

The group obtained the accounting and tax documentation required to move the merger process forward with fewer unresolved dependencies. The benefit was execution certainty: legal, accounting and tax workstreams were aligned before completion, reducing the risk of last-minute filing, valuation or balance-transfer issues.