Zoe Feller

Partner, Bird & Bird

I am a tax lawyer specialising in corporate, asset finance and structured finance transactions.

I have particular strength advising on the tax aspects of international matters, often coordinating teams across multiple jurisdictions.

I work with clients setting up in the UK and EU, working seamlessly with colleagues across our network to help clients identify the unique challenges that each jurisdiction presents and putting in place the most effective business model to ensure their brand will thrive.

Tax law has changed significantly over the last few years with the emphasis on international coordination to eliminate tax evasion and ensure profits are taxed where they arise through the OECD and G20 nations' BEPS project. I advise clients on the impacts of these changes which have been introduced both at an international and domestic level. The new multilateral instrument has amended double tax treaties and changed the way businesses borrow money, lease assets, distribute profits and hold IP - this affects all of our clients with cross border businesses, including asset leasing, franchising, IP rich digital businesses and financial services clients. The UK has also implemented BEPS related changes on which I regularly advise, such as the digital services tax and the interest restriction rules.

Contributed to

1

Demergers—an introduction to the tax issues

Practice notes

This Practice Note looks at the reasons for carrying out a demerger, introduces the different demerger mechanisms, and summarises the tax issues associated with each route. It also describes some typical steps that may be taken as part of a pre-demerger restructuring. This Practice Note was produced in partnership with Zoe Feller of Bird & Bird and Robert Langston of Saffery Champness.

Tax