Corporate migration: practical considerations

When a company makes a decision to migrate most of the time spent by either in-house counsel or advisers considering where the company should migrate to. Often this involves significant due diligence and preparation of reports regarding tax rates in the jurisdictions being considered review of current and proposed tax policies in these jurisdictions considering HMRC’s attitude and the necessity for any pre-transaction clearances in respect of particular aspects of the structure. Often in fact it is actually the practical matters that can lead to the final decision to move and which determine which jurisdiction is the correct one to migrate to.

While I have stated that everything should be considered when contemplating corporate migration in this article I will focus on some of the practical issues from both a micro and macro level that need...