The objective of tax structuring is to create a structure which allows a reduction of future tax rates on a lasting basis as a result of financial cost allocations, and to optimize the overall tax efficiency during the life-cycle of the investment (acquisition, holding and profit repatriation, exit).
Tax structuring addresses all relevant aspects of the transactions: the holding jurisdiction and profit repatriation strategy, legal form and financing of the acquisition entity, steps in the acquisition, exit strategy.
At the same time the focus should be on minimising transactions costs.