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Author : Arthur Andersen & Co
Publisher :
ISBN 13 :
Total Pages : 134 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Economics of Mergers and Acquisitions written by Arthur Andersen & Co and published by . This book was released on 1973 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Chunyang Zhang
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403537620
Total Pages : 207 pages
Book Rating : 4.4/5 (35 download)
Download or read book The Role of Tax Law in Mergers and Acquisitions written by Chunyang Zhang and published by Kluwer Law International B.V.. This book was released on 2022-08-08 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: Series on International Taxation, Volume 82 The economic value of China’s mergers and acquisitions (M&A) market is exceeded only by that of the United States. However, China’s rapid and somewhat chaotic economic transformation has made the task of taxing M&A transactions in a consistent and prudent manner difficult, leading to a patchwork of fragmented rules that are hard to grasp not only for taxpayers but even for tax professionals and tax officials. Responding to this complex situation, this groundbreaking book explores in detail how income derived from M&A transactions is taxed in China. Using empirical studies in order to provide a first-hand understanding of the context in which the tax law operates, the book critically examines China’s income tax regime for M&A and, based upon this examination, sets out reform proposals. In six informative chapters of great practical relevance, the author thoroughly describes and explains the intersection of such aspects as the following: M&A transactions in the eyes of tax law; disparities between ordinary and special tax treatment; eligibility for special tax treatment; applying taxation principles such as neutrality and equity; continuity of interest doctrine; stock acquisition versus asset acquisition; and adjustment to tax basis. In addition to its empirical research, the analysis makes use of an examination of the rules and theories on taxing M&A in other jurisdictions such as Australia and the United States as part of its proposed blueprint for improving China’s M&A taxation. Drawing on commonly recognized taxation principles, this book definitively sets up the normative criteria for evaluating the income taxation of M&A and reveals the fundamental problems encountered by China’s current regime. Its comprehensive analysis of the Chinese income tax rules for M&A and detailed disclosure of how they are both divergent from and convergent with that of some other major economies will prove of immeasurable value to in-house counsel for multinational corporations, business enterprises with interests in China, taxation consultants, taxation academics, and taxation authorities worldwide.
Author :
Publisher :
ISBN 13 :
Total Pages : 244 pages
Book Rating : 4.:/5 (41 download)
Download or read book Federal Income Tax Considerations in Oil and Gas Company Mergers and Acquisitions written by and published by . This book was released on 1984 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Glenn R. Carrington
Publisher : CCH Incorporated
ISBN 13 : 9780808089384
Total Pages : 599 pages
Book Rating : 4.0/5 (893 download)
Download or read book Tax Accounting in Mergers and Acquisitions written by Glenn R. Carrington and published by CCH Incorporated. This book was released on 2006 with total page 599 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Samuel Coleman Thompson (Jr.)
Publisher :
ISBN 13 : 9781611631753
Total Pages : 0 pages
Book Rating : 4.6/5 (317 download)
Download or read book Corporate Taxation Through the Lens of Mergers & Acquisitions written by Samuel Coleman Thompson (Jr.) and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: To view or download the 2018 Supplement to this book, click here. This book approaches corporate taxation through the lens of the M&A provisions of the Internal Revenue Code. To ensure that the reader has the appropriate background to explore concepts, Chapter 2 provides an introduction to basic corporate tax principles. Because of the globalization of business activity, this book introduces many of the issues under the Code affecting both inbound and outbound cross-border transactions. The book also looks at various proposals to reform corporate taxation.
Author :
Publisher :
ISBN 13 :
Total Pages : 90 pages
Book Rating : 4.:/5 (859 download)
Download or read book Legal Financial and Tax Aspects of Mergers and Acquisitions written by and published by . This book was released on 1957 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Philip Cooke
Publisher : Springer
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.3/5 (511 download)
Download or read book Tax Aspects of Acquisitions and Mergers written by Philip Cooke and published by Springer. This book was released on 1983-10-31 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of country studies by various contributors dealing in a comparative way with the taxation and other related aspects of acquisitions and mergers, both at the domestic level and cross-frontier. Includes general report and country reports on Belgium, Canada, Denmark, France, Germany, Ireland, Italy, Netherlands, Spain, United Kingdom and United States of America.
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 434 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Policy Aspects of Mergers and Acquisitions written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1989 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Alan J. Auerbach
Publisher : University of Chicago Press
ISBN 13 : 0226032175
Total Pages : 124 pages
Book Rating : 4.2/5 (26 download)
Download or read book Mergers and Acquisitions written by Alan J. Auerbach and published by University of Chicago Press. This book was released on 2008-04-15 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Do mergers lead to financial instability? How are shareholders' interests best served? How significant a role do taxes play? What are the implications for the structure and concentration of industry? Mergers and Acquisitions, prepared in an nontechnical format, answers these and other questions that have arisen from the takeover boom that began in the mid-1980s. "A significant piece of scholarship."—Peter Fuhrman, Forbes "Accessible to interested laypersons and policy makers. . . . [A] thoroughly readable and informative book."—Gregg A. Jarrell, Journal of Economic Literature
Author : Arthur Andersen & Co
Publisher :
ISBN 13 :
Total Pages : 64 pages
Book Rating : 4.3/5 (512 download)
Download or read book Tax Economics of Business Combinations written by Arthur Andersen & Co and published by . This book was released on 1980 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joseph B. Darby
Publisher : CCH
ISBN 13 : 9780808014706
Total Pages : 542 pages
Book Rating : 4.0/5 (147 download)
Download or read book Practical Guide to Mergers, Acquisitions and Business Sales written by Joseph B. Darby and published by CCH. This book was released on 2006 with total page 542 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Buying and selling a business is a challenging process. It involves rituals and interactions that are sometimes eerily similar to the courtship dynamic between a human couple. While many business courtships end in an economic marriage, plenty of others fail and for a variety of reasons. Many unsuccessful business negotiations could have made sense, but ultimately floundered, because negotiations went badly awry at some crucial point. CCH's brand-new Practical Guide to Mergers, Acquisitions and Business Sales by seasoned business transaction attorney and author, Joseph B. Darby III, J.D., not only explains the tax aspects of buying and selling a business, but examines the special art of closing major business transactions successfully through an understanding of the tax consequences of the deal. ; There also are two other parties with a major economic stake in a business merger, acquisition or sale: the federal government and (usually at least one) state government. The role of a tax adviser on an business acquisition transaction is to make everyone aware that there are two "silent partners" in the room at all times and that the Buyer and Seller have a common interest in cutting the silent partners out of the deal or reducing their take. The purpose and mission of Practical Guide to Mergers, Acquisitions and Business Sales is to teach practitioners and business stakeholders how to pare the tax costs of transactions to the absolute minimum, within the boundaries of ethical and appropriate tax reporting."--Publisher's website.
Author : Glenn R. Carrington
Publisher : CCH
ISBN 13 : 9780808091998
Total Pages : 784 pages
Book Rating : 4.0/5 (919 download)
Download or read book Tax Accounting in Mergers and Acquisitions (2009) written by Glenn R. Carrington and published by CCH. This book was released on 2008 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 90 pages
Book Rating : 4.:/5 (634 download)
Download or read book Legal, Financial, and Tay Aspects of Mergers and Acquisitions written by and published by . This book was released on 1967 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Daniel Ehrmann
Publisher : GRIN Verlag
ISBN 13 : 3346250458
Total Pages : 24 pages
Book Rating : 4.3/5 (462 download)
Download or read book The Influence of Tax Loss Carry-Forwards on the Valuation of Corporations in the Context of Acquisitions written by Daniel Ehrmann and published by GRIN Verlag. This book was released on 2020-09-22 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 1,3, University of Applied Sciences Aalen, language: English, abstract: This paper deals with the influence of tax loss carry-forwards of target companies on their valuation in acquisitions. Under German tax law, losses can be offset with future profits, if certain conditions are met. This makes tax loss carry-forwards an asset, which may influence the corporate value of the target company from the purchaser's persepective. When and how tax loss carry-forwards may impact corporate valuations in the context of acquisitions shall be explained in this paper. The main body of the paper is divided into two parts. The first part includes the theoretical foundations, beginning with a short introduction into the topic of M&A and company valuations for the further clarification of the topic. Afterwards, legal foundations about the treatment of tax loss carry-forwards in case of transactions are presented. The subsequent analysis part includes mainly two qualitative research methods. At first, two expert interviews are conducted to find out how relevant the topic is in practice and how it is practically addressed. At second, the mathematical relationship between tax loss carry-forwards and the corporate value is determined by doing a case study. Thereby, a fictitious corporation is assessed. For a comprehensive research, different cases are considered. During the last decades, mergers & acquisitions have increased substantially in popularity. Their growth in transaction volume and the number of transactions bespeak the importance of this topic. Although theory seems plausible, the success of M&A-transactions does not always meet expectations. On the one hand, this is often owed to unrealistic assumptions, especially overrated hypothetic synergy effects. On the other hand, it origins in the complexity of such transactions.
Author : Edwin L. Miller, Jr.
Publisher : John Wiley & Sons
ISBN 13 : 1119276756
Total Pages : 336 pages
Book Rating : 4.1/5 (192 download)
Download or read book Mergers and Acquisitions written by Edwin L. Miller, Jr. and published by John Wiley & Sons. This book was released on 2017-03-15 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: The legal, financial, and business primer to the M&A process Mergers and Acquisitions offers accessible step-by-step guidance through the M&A process to provide the legal and financial background required to navigate these deals successfully. From the initial engagement letter to the final acquisition agreement, this book delves into the mechanics of the process from beginning to end, favoring practical advice and actionable steps over theoretical concepts. Coverage includes deal structure, corporate structuring considerations, tax issues, public companies, leveraged buyouts, troubled businesses and more, with a uniquely solution-oriented approach to the M&A process. This updated second edition features new discussion on cross-border transactions and "pseudo" M&A deals, and the companion websites provides checklists and sample forms to facilitate organization and follow-through. Mergers and acquisitions are complex, and problems can present themselves at each stage of the process; even if the deal doesn't fall through, you may still come out with less than you bargained for. This book is a multi-disciplinary primer for anyone navigating an M&A, providing the legal, financial, and business advice that helps you swing the deal your way. Understand the legal mechanics of an M&A deal Navigate the process with step-by-step guidance Compare M&A structures, and the rationale behind each Solve common issues and avoid transactional missteps Do you know what action to take when you receive an engagement letter, confidentiality agreement, or letter of intent? Do you know when to get the banker involved, and how? Simply assuming the everything will work out well guarantees that it will—for the other side. Don't leave your M&A to chance; get the information and tools you need to get it done right. Mergers and Acquisitions guides you through the process step-by-step with expert insight and real-world advice.
Author : Arnaldo Marques de Oliveira Neto
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (139 download)
Download or read book The Management of Tax Risks in Mergers and Acquisitions - The Importance of Tax Due Diligence written by Arnaldo Marques de Oliveira Neto and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this chapter is to demonstrate the importance of tax risk management in mergers and acquisitions processes by conducting an investigative work called due diligence. To achieve this objective, bibliographic and documentary research was used, as part of exploratory research. In topic 1 it is evidenced that the complexity of tax systems around the world has demanded increasing attention from companies to avoid undesirable cash disbursements for payment of infringement notices arising from questioning by tax authorities related to improper procedures of companies when paying taxes. Additionally, it has required them to be diligent in identifying lawful tax planning alternatives to optimize the tax burden on their operations. In topic 2 the responsibility of company administrators in the management of tax risks is exposed. Topic 3 explains the importance of accounting, tax and legal due diligence in merger and acquisition processes. Finally, topic 4 analyzes the main aspects of due diligence in the tax area. In view of all the exposed in this chapter, it will remain clear to readers the importance of the tax due diligence of the target company, as a way to minimize risks in the decision-making process of the managers of the purchasing company that may compromise the success of the merger and acquisition operation, as well as not subjecting them to administrative and judicial suits, for non-compliance with their fiduciary duties of diligence and loyalty in relation to the company of which they are executives. Additionally, the study,Äôs results suggest that companies,Äîin compliance with the guidelines and limits set by the board,Äîchoose the appropriate and specific techniques of risk management, especially those related to minimization, immunization, and transferring these risks. The recommendations derive from the need to identify and manage tax risks, from the point of view of good corporate governance practices. This study may serve as a reference to companies in general, when studying, developing, and implementing recommendations for the identification and minimization of tax risks, as well as in the development of a work program that allows them to conduct due diligence work in target companies.
Author : Alan J. Auerbach
Publisher : University of Chicago Press
ISBN 13 : 0226032167
Total Pages : 354 pages
Book Rating : 4.2/5 (26 download)
Download or read book Corporate Takeovers written by Alan J. Auerbach and published by University of Chicago Press. This book was released on 2013-12-30 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: The takeover boom that began in the mid-1980s has exhibited many phenomena not previously observed, such as hostile takeovers and takeover defenses, a widespread use of cash as a means of payment for targeted firms, and the acquisitions of companies ranking among the largest in the country. With the aim of more fully understanding the implications of such occurances, contributors to this volume consider a broad range of issues as they analyze mergers and acquisitions and study the takeoveer process itself.
