Simpson Thacher is among the world's premier law firms in mergers and acquisitions and LBOs.  Whether a transaction is taxable or tax-free, tax issues play a critical role in a transaction's structure.

The M&A tax practice covers a diverse group of transactions, from corporate combinations and dispositions to unincorporated joint ventures to cross-border or wholly-foreign transactions.  Recent significant transactions include the combination of Sirius Satellite Radio with XM Satellite Radio, the acquisition of Trane Inc. by Ingersoll-Rand Company Limited and the acquisition of A.G. Edwards, Inc. by Wachovia Corp.  The Firm's tax lawyers also work on complicated tax issues associated with acquisitions by the Firm's LBO clients such as KKR, Blackstone, Hellman & Friedman, Silver Lake, Evercore, Apax Partners, Texas Pacific Groupand Vestar, including the recent acquisitions of First Data Corporation, TXU, Hilton Hotels Corp., Goodman Global, Inc. and Cardinal Health Inc. 

Cross-border considerations are often of critical importance in acquisition transactions.  For example, the Firm’s tax lawyers were integrally involved in KKR’s acquisition of Alliance Boots in the UK and MMI Holdings Limited in Singapore.