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Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 964 pages
File Size : 41,7 Mb
Release : 1989
Category : Consolidation and merger of corporations
ISBN : PURD:32754078652868
Author : PriceWaterhouseCoopers LLP
Publisher : John Wiley & Sons
Page : 576 pages
File Size : 40,7 Mb
Release : 2006-07-13
Category : Business & Economics
ISBN : 9780471998075
How you handle global tax issues can make or break a deal. Gain a better understanding of these issues with guidancefrom PricewaterhouseCoopers' Mergers and Acquisitions: A GlobalTax Guide When a business engages in a multinational merger oracquisition, dealing with a diverse set of transaction-related taxrules is one of the major challenges to successful implementation.PricewaterhouseCoopers' Mergers and Acquisitions: A Global TaxGuide helps you navigate the complexities unique to theseinternational deals. This invaluable guide focuses on the globaltax aspects of mergers and acquisitions to provide you with theinformation you need to move the deal forward-under a variety ofcircumstances and in numerous markets. Presenting individual chapters for each of thirty-one countries,this essential handbook provides quick access to the taxinformation you need, and, as much as possible, reduces the effortrequired to compare the rules that apply in one jurisdiction withthe rules that apply in others. Each country-specific chapterincludes an overview of the general approaches to mergers andacquisitions taxation issues as well as detailed information abouthow the tax authorities in each country apply the rules to variousaspects of a transaction. PricewaterhouseCoopers' Mergers and Acquisitions: A GlobalTax Guide offers tax planners a foundation of information thatthey need when involved in international mergers and acquisitions.It also covers many of the finer points of the broader tax issuesthat arise during planning and negotiation. Many will find thisvaluable reference to be an indispensable desktop tool in theireffort to gain a deeper understanding of the global taxenvironment.
Author : PricewaterhouseCoopers LLP.
Publisher : Unknown
Page : 584 pages
File Size : 52,5 Mb
Release : 2006
Category : Consolidation and merger of corporations
ISBN : UCSD:31822035427822
This book describes the current and anticipated (over the next twelve months) environment for mergers and acquisitions in forty-two specific countries or territories. It provides a general description of the various options available when structuring M & A transactions and introduces relevant tax system(s) and forms (entities) of doing business. .
Author : Chunyang Zhang
Publisher : Kluwer Law International B.V.
Page : 207 pages
File Size : 40,8 Mb
Release : 2022-08-08
Category : Law
ISBN : 9789403537627
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 : Louis S. Freeman
Publisher : Unknown
Page : 128 pages
File Size : 46,8 Mb
Release : 2024-05-02
Category : Consolidation and merger of corporations
ISBN : 1402415109
Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher : Unknown
Page : 132 pages
File Size : 42,7 Mb
Release : 1990
Category : Aeronautics, Commercial
ISBN : PSU:000016145597
Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher : Unknown
Page : 840 pages
File Size : 50,6 Mb
Release : 1985
Category : Consolidation and merger of corporations
ISBN : UCR:31210012662266
Author : United States. Congress. Senate. Committee on Finance
Publisher : Unknown
Page : 48 pages
File Size : 40,6 Mb
Release : 1993
Category : Business & Economics
ISBN : PSU:000021577017
Author : Anonim
Publisher : Unknown
Page : 742 pages
File Size : 42,9 Mb
Release : 1990
Category : Government publications
ISBN : OSU:32435030430847
Author : D. Kevin Dolan
Publisher : Unknown
Page : 128 pages
File Size : 50,8 Mb
Release : 1995
Category : Consolidation and merger of corporations
ISBN : LCCN:95061977
Author : Samuel C. Thompson
Publisher : Unknown
Page : 508 pages
File Size : 47,9 Mb
Release : 1994
Category : Consolidation and merger of corporations
ISBN : STANFORD:36105060079063
The book presents a comprehensive analysis of the federal income tax treatment of mergers, acquisitions, LBO's and related transactions. The material focus on the statutory, regulatory, and judicial doctrines affecting these complex corporate transactions. With reference to case law.
Author : Samuel C. Thompson
Publisher : Unknown
Page : 304 pages
File Size : 43,7 Mb
Release : 1993
Category : Consolidation and merger of corporations
ISBN : STANFORD:36105060028441
Thompson exposes the inadequacies of the current approach to tax treatment of corporate mergers, acquisitions and leveraged buyouts.
Author : Ginsburg & Levin, Rocap
Publisher : Wolters Kluwer
Page : 4936 pages
File Size : 50,9 Mb
Release : 2018-12-21
Category : Electronic
ISBN : 9781454899877
When structuring mergers and acquisitions, there's only one way to be sure that you've thought of all the tax and legal consequences: rely on Martin D. Ginsburg, Jack S. Levin and Donald E. Rocap as you plan, develop, and execute your M&A strategy. In this publication, these expert practitioners offer you: Solutions to real-life M&A problems as they arise in negotiations Step-by-step analysis of typical and non-typical mergers transactional permutations Checklists, flow charts, and other at-a-glance mergers practice materials Whether you represent the buyer, the seller, or another interested party, you can go straight to a model M&A agreement that gives you: A complete document structured to embody your client's M&A interests Clauses addressing a wide variety of specific mergers situations Specific language for even the smallest mergers and acquisitions variations you're likely to encounter Includes CD-ROM containing Mergers, Acquisitions, and Buyouts: Sample Acquisition Agreements Mergers, Acquisitions, and Buyouts is recently updated with: New step-by-step methods for structuring transactions, with tax, SEC, corporate, HSR, accounting and other mergers considerations New table summarizing and contrasting terms of pro-buyer, pro-seller, and neutral stock & asset purchase agreements New mergers legislation, M&A regulations, rulings, and court decisions impacting M&A transactions Previous Edition: Mergers, Acquisitions, and Buyouts, April 2018: Five-Volume Print Set, ISBN 9781454899341¿
Author : Eli Amir,Marco Ghitti
Publisher : Springer Nature
Page : 304 pages
File Size : 49,7 Mb
Release : 2021-02-02
Category : Business & Economics
ISBN : 9783030617691
Mergers and acquisitions (M&As) reshape the corporate landscape helping companies expand market share and gain a strategic advantage. The ability to understand and analyze these transactions is a crucial skill. The first step in acquiring that skill is being able to gather and analyse information on M&As from public sources, such as financial statements. This textbook helps its readers better analyze M&A transactions using information provided in financial statements. Covering accounting and reporting of consolidations, goodwill, non-controlling interests, step acquisitions, spin-offs, equity carve-outs, joint ventures, leveraged buyouts, disposal of subsidiaries, special purpose entities, and taxes, it focuses on the link between underlying economic events and the information in financial statements and how this link affects the assessment of corporate performance. The first part of the book provides description of the accounting rules governing M&A transactions, while the second part includes cases of M&A transactions. Each case focuses on a different element of an M&A transaction, and it is followed by a detailed solution with a complete analysis. Unlike other books in this field, this textbook focuses exclusively on accounting and financial analysis for graduate and upper undergraduate level courses in financial analysis, corporate finance, and financial accounting.
Author : Anonim
Publisher : Unknown
Page : 984 pages
File Size : 52,8 Mb
Release : 1991
Category : Government publications
ISBN : OSU:32437000616983