Tax Implication of Structuring and Financing Mergers and Acquisitions
The structuring and financing of mergers and acquisitions has substantial tax consequences. The decision to acquire the assets or the shares of the target company should take into consideration, on one hand, the capital gains taxation at the transaction time and, on the other hand, the tax planning...
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| Format: | Article |
| Language: | English |
| Published: |
General Association of Economists from Romania
2008-09-01
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| Series: | Theoretical and Applied Economics |
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| Online Access: |
http://store.ectap.ro/articole/335.pdf
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| _version_ | 1818544767491899392 |
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| author | Cristian Ianca |
| author_facet | Cristian Ianca |
| author_sort | Cristian Ianca |
| collection | DOAJ |
| description | The structuring and financing of mergers and acquisitions has
substantial tax consequences. The decision to acquire the assets or the shares
of the target company should take into consideration, on one hand, the capital
gains taxation at the transaction time and, on the other hand, the tax planning
opportunities for the future. The tax burden can also be minimized by an optimum
selection of the acquisition vehicle. The choice of a financing alternative
should take into account the interest deductibility and the specific tax regulations
of each jurisdiction concerned. |
| first_indexed | 2024-12-11T22:52:45Z |
| format | Article |
| id | doaj.art-82556deae49a4bccb1bfe8773171d187 |
| institution | Directory Open Access Journal |
| issn | 1841-8678 1844-0029 |
| language | English |
| last_indexed | 2024-12-11T22:52:45Z |
| publishDate | 2008-09-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-82556deae49a4bccb1bfe8773171d1872022-12-22T00:47:23ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86781844-00292008-09-01XV918418678Tax Implication of Structuring and Financing Mergers and AcquisitionsCristian Ianca0 Academy of Economic Studies, Bucharest The structuring and financing of mergers and acquisitions has substantial tax consequences. The decision to acquire the assets or the shares of the target company should take into consideration, on one hand, the capital gains taxation at the transaction time and, on the other hand, the tax planning opportunities for the future. The tax burden can also be minimized by an optimum selection of the acquisition vehicle. The choice of a financing alternative should take into account the interest deductibility and the specific tax regulations of each jurisdiction concerned. http://store.ectap.ro/articole/335.pdf acquisitionmergertaxation strategytransaction structuringtransaction vehicle |
| spellingShingle | Cristian Ianca Tax Implication of Structuring and Financing Mergers and Acquisitions Theoretical and Applied Economics acquisition merger taxation strategy transaction structuring transaction vehicle |
| title | Tax Implication of Structuring and Financing Mergers and Acquisitions |
| title_full | Tax Implication of Structuring and Financing Mergers and Acquisitions |
| title_fullStr | Tax Implication of Structuring and Financing Mergers and Acquisitions |
| title_full_unstemmed | Tax Implication of Structuring and Financing Mergers and Acquisitions |
| title_short | Tax Implication of Structuring and Financing Mergers and Acquisitions |
| title_sort | tax implication of structuring and financing mergers and acquisitions |
| topic | acquisition merger taxation strategy transaction structuring transaction vehicle |
| url |
http://store.ectap.ro/articole/335.pdf
|
| work_keys_str_mv | AT cristianianca taximplicationofstructuringandfinancingmergersandacquisitions |