MERGERS & ACQUISITIONS AND TAX ATTRACTIVENESS – AN ANALYSIS
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Abstract
In today’s dynamic market conditions, the company come across with many opportunities and challenges to remain in this environment as alive and to ensure the perpetual succession of the company the companies adopt various strategies like mergers, acquisitions and corporate restructuring. These strategies not only increase the life of the companies but also provide the competitive edge over the competitors’ but before adopting these strategies the companies have to take into consideration the scope of applicability of various taxes. With the help of this paper we are trying to provide the areas for special consideration for taxes. The tax implications are studied in terms of buyer and sellers, acquiring and acquired firms and shareholders perspectives. This paper provides a broad outline of tax advantages in legal perspective to the organization going for corporate restructuring form like mergers and acquisitions, buyout, takeover etc.
References
Dr.Paranjape,N.V.,CompanyLaw,CentralLawAgency,Allahabad,2003
Ramaiyya,AGuidetotheCompaniesAct,17thEdi-tionWadhwaNagpur,2001
Ramaiyya,AGuidetotheCompaniesAct,17thEdi-tionWadhwaTreatise,2004
Chaturvedi&Pithisaria,IncomeTaxLaw,5thEdi-tionWadhwa&Co.,Volume2
RaninaH.P,Corporatetaxation,SnowwhitePub-lishers,Vol.2
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