May 12, 2020

COVID-19 Global Response: Technology/SaaS Industry Analysis

Optimizing technology value chains in the current economic environment can help drive liquidity and future tax savings.

In response to the spread of the COVID-19 virus, various business support measures have been put in place by different countries specifically for the Technology / SaaS Industry. Understanding the key issues the industry is facing as well as planning and implementing a phased approach action plan can prepare you for the long term impact.

The purpose of this document is to broadly analyze the impact of these various key issues, phased approaches and other tax planning opportunities in the technology / SaaS industry.

Download the report below to read A&M Taxand’s summary of key issues, critical questions and suggested action plan recommendations.

Please see our separate industry report for implications on the global manufacturing and supply chain sectors. Found HERE.

Thought Leadership

Tax losses in share deals – Hidden value impacting purchase price negotiations?

August 4, 2025

In many M&A share transactions, tax losses may represent significant hidden value. But that value depends particularly on two key questions: Can the tax losses survive the transaction and can the parties mutually agree on a business plan substantiating the future usage of the potentially surviving tax losses? Our article outlines how jurisdiction-specific rules — especially Germany’s strict change-in-ownership regime — affect the usability of tax losses post-closing, whether tax losses can provide a shelter for historic tax risks and why tax losses impact purchase price negotiations.