Arun Birla#414

Arun Birla

Partner, Paul Hastings
Arun Birla is a partner in the Tax practice of Paul Hastings. Mr. Birla advises UK and international clients on transactions involving M&A, private equity, investment funds, structured and asset finance, joint ventures, financing arrangements, corporate mergers, demergers, reorganisations, and restructurings. Author of:
  • UK taxation of parties in securitisation transactions
  • Contributed to

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    Tax implications of contractual joint ventures
    Tax implications of contractual joint ventures
    Practice notes

    This Practice Note considers the UK tax aspects of the establishment, operation and termination of contractual joint ventures (JVs) between UK tax resident corporate entities. A contractual joint venture is a joint venture created by contract. This Practice Note also considers the issue of ensuring that the contractual JV is not a partnership. This Practice Note is produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP.

    Tax implications of establishing a joint venture partnership
    Tax implications of establishing a joint venture partnership
    Practice notes

    This Practice Note considers the UK tax aspects of the establishment of a joint venture operated through a partnership consisting of UK tax resident corporate partners. This Practice Note is produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP.

    Tax implications of operating and terminating a joint venture partnership
    Tax implications of operating and terminating a joint venture partnership
    Practice notes

    This Practice Note considers the UK tax aspects of the operation and termination of a joint venture operated through a partnership consisting of UK tax resident corporate partners. It includes consideration of how a joint venture partnership is funded, including the loan relationships issues; how gains are treated when a joint venture partnership disposes of assets, as well as when the partnership terminates. It also covers the stamp duty, SDLT and VAT consequences of bringing a joint venture partnership to an end. This Practice Note is produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP.

    Tax influences on choice of joint venture vehicle
    Tax influences on choice of joint venture vehicle
    Practice notes

    This Practice Note considers how the principal UK tax aspects of the establishment, operation and termination of a UK tax resident joint venture may impact on the choice of joint venture structure. This Practice Note is produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP.

    Precedent clause for indemnity for tax deductions in a joint venture agreement
    Precedent clause for indemnity for tax deductions in a joint venture agreement
    Precedents

    This Precedent clause is to be included in a joint venture agreement where the parties wish to deal with a situation where the joint venture company has made a payment gross to a shareholder and it subsequently transpires that the joint venture company should have withheld tax from the payment and therefore owes such tax to HMRC. This clause requires the shareholder to indemnify the company for such costs. This Precedent is produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP.

    Precedent tax clauses for a 50/50 joint venture agreement
    Precedent tax clauses for a 50/50 joint venture agreement
    Precedents

    This Precedent contains some clauses that could be included within a 50/50 joint venture agreement to deal with tax issues, mainly the rights to make consortium relief claims between the joint venture company and the shareholders. This Precedent is produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP.

    Other work

    Checklist of tax questions to ask the joint venture counterparty
    Checklist of tax questions to ask the joint venture counterparty

    This Checklist sets out the key tax questions to ask a counterparty to a joint venture, which should flush out the tax issues likely to arise in respect of this JV. The checklist assumes that the parties are UK tax resident corporate entities and that any joint venture vehicle will also be UK tax resident. This Checklist is produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP.

    Practice areas

    Qualifications

    • Keble College, Oxford, M.A., 1996

    Membership

    • Active member of the UK branch committee of the International Fiscal Association and admitted to practice in England & Wales and New York

    Panel

    • Contributing Author

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