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.
Download or read book Mergers and Acquisition in China written by Pricewaterhousecoopers and published by . This book was released on 2011 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt: In any business transaction, it is never too early to find out exactly what your tax liabilities are going to be and plan accordingly. For the special case of mergers and acquisitions in China, Mergers & Acquisitions in China: Taxation is the first and only English-language book on the subject. It has all the practical detail, authoritative guidance and focused expertise you would expect from CCH and PwC. With this truly helpful book you will know right from the start how to: calculate how much taxes you will need to pay for the deal; minimise tax costs in a strategic way; identify hidden historical tax liabilities; develop a post-deal tax-efficient structure; and identify future tax risks. Both transferors and transferees can calculate the transaction costs far in advance. For the transferee, the inner workings of taxation of shares and assets acquired through M&A are laid bare. You will also learn how to defer tax through corporate reorganisation, how to raise funds through debt financing, how to plan for an investment holding structure and an exit route, how to get money out of China and how to manage liquidation in the most tax-advantageous way. The book presents applicable legislation in both Chinese and English, with detailed commentary from PwC on how the laws apply in any M&A configuration. There are numerous case studies too.
Download or read book Mergers and Acquisitions in China Taxation written by and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In any business transaction, it is never too early to find out exactly what your tax liabilities are going to be and plan accordingly. The book presents applicable legislation in both Chinese and English, with detailed commentary from PwC on how the laws apply in any M & A configuration.
Download or read book Mergers Acquisitions in China written by Lutz-Christian Wolff and published by CCH Hong Kong Limited. This book was released on 2008 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: Author Lutz-Christian Wolff of the Chinese University of Hong Kong discusses various aspects of M & A in their practical context, particularly drawing out hidden intricacies and how to deal with them from the viewpoint of foreign investors. The book head-on topics such as due diligence, structuring options, M & A activity by diverse players in various targets, as well as anti-trust, tax and labour issues. Includes comprehensive references and bilingual versions of the most important M & A-related laws and regulations that will turn savvy foreign investors into more astute dealmakers. While the central government has somewhat revamped opaque regulations, Mergers & Acquisitions in China: Law and Practice lends needed clarity by providing a structured introduction to the legal aspects of China's M & A regime.
Download or read book Mergers Acquisitions in China written by and published by . This book was released on 2011 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Planning for Mergers and Acquisitions in China written by Xin Zhang and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The article analyses the relevant tax issues and consequences of different mergers and acquisition models in China and provides a guideline to plan the tax-efficient way to acquire Chinese target companies.
Download or read book Mergers and Acquisitions and Takeovers in China written by Cristiano Rizzi and published by Kluwer Law International B.V.. This book was released on 2012-07-01 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This hugely informative book - unique in its overarching emphasis on the laws governing M&As and takeovers in China - not only shows those interested in investing in China how to avoid legal mistakes and miscalculations. In addition to offering singular interpretive analysis of strictly legal matters, the authors concentrate extensively on the all-important cultural and environmental factors that can make business in China daunting for the uninitiated. Extending this double emphasis on cultural understanding and M&A and takeover expertise, the authors clearly explain such elements of how to enter the Chinese market (or expand a presence in it) as the following: concepts of guanxi and mienzi; understanding China’s rising middle class; valuation of state-owned assets; maximum permitted debt-to-equity ratios; key PRC government agencies involved in the approval of transactions; taxation framework for enterprise restructuring in China; employees as an asset; share swaps; prohibited trading activities when acquiring a listed company; legal framework for dispute resolution; administrative proceedings; liabilities for breach of contract; and responding to intellectual property rights abuse. The authors provide precise details on the characteristics of, and procedures involved in, the wide range of investment options available in China, with knowledgeable guidance on the choice of investment options and protection of investor interests. Because China is clearly a major global economic force and will continue to be so in the foreseeable future, this thorough but down-to earth guide is of immeasurable practical value to foreign investors of every kind, from multinational corporations to individual venture capitalists.
Download or read book Deals in the Middle Kingdom written by and published by . This book was released on 2005 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mergers Acquisitions in China written by Chris Devonshire-Ellis and published by Springer Science & Business Media. This book was released on 2011-07-17 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: This guide takes a detailed look at all aspects of purchasing part or all of a business in China. Written specifically for businesses to understand all the nuances of China M&A, it details the complete regulatory processes involved as well as the differences that arise when handling M&A between private Chinese companies, Chinese State-Owned Enterprises, and Chinese Listed Corporations. It also deals with the acquisition of bankrupt assets and auction procedures. China Briefing's guides are leaders in their field, provide practical and pragmatic legal and tax information for foreign investors in the PRC and are of specific interest to all businessmen, lawyers, accountants, advisors and academics working in this field.
Download or read book A Comparison Analysis of Tax Rules for Mergers and Acquisitions in China and in the U S written by Hua Chen and published by . This book was released on 2001 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book China Taxation written by Yongjun (Peter) Ni and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mergers and Acquisitions in China written by Stamford Law Corporation and published by . This book was released on 2006 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides information on the legal framework, forms and structures of merger and acquisition transactions, government approval and due diligence processes, as well as alternative dispute resolutions. Topics covered in this book include: Political and economic overview; Free trade and its impact on mergers and acquisitions in China; Foreign investment enterprises; Types of acquisitions in China; Approvals and consents; Documentation and negotiation in merger and acquisition transactions; Employment issues; Tax implications; Exchange control; Intellectual property; Post-acquisition issues; Mergers and acquisitions of listed companies; Mergers and acquisitions of state-owned enterprises; Civil litigation; Arbitration and alternative dispute resolution.
Download or read book Corporate Income Tax Law and Practice in the People s Republic of China written by Fuli Cao and published by Oxford University Press, USA. This book was released on 2011-04-21 with total page 527 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Corporate Income Tax Law and Practice in the People's Republic of China, Fuli Cao provides a comprehensive analysis of China's newly revised tax laws and answers to specific China tax issues.
Download or read book Corporate Acquisitions and Mergers in China written by Maarten Roos and published by . This book was released on 2020-04-20 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derived from Kluwer's multi-volume Corporate Acquisitions and Mergers, the largest and most detailed database of M&A know-how available anywhere in the world, this work by highly experienced partners in the leading international law firm R&P China Lawyers provides a concise, practical analysis of current law and practice relating to mergers and acquisitions of public and private companies in China. The book offers a clear explanation of each step in the acquisition process from the perspectives of both the purchaser and the seller. Key areas covered include: structuring the transaction; due diligence; contractual protection; consideration; and the impact of applicable company, competition, tax, intellectual property, environmental and data protection law on the acquisition process. Corporate Acquisitions and Mergers is an invaluable guide for both legal practitioners and business executives seeking a comprehensive yet practical analysis of mergers and acquisitions in China. Equivalent analyses of M&A law and practice in some 50 other jurisdictions, all contributed by leading law firms, are accessible on-line at www.kluwerlawonline.com under Corporate Acquisitions and Mergers.
Download or read book Note on Tax and Accounting Issues in Mergers and Acquisitions written by David M. Meerschwam and published by . This book was released on 1988 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Planning for International Mergers Acquisitions Joint Ventures and Restructurings written by Peter H. Blessing and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This user-friendly resource is comprised of two complementary parts: first, a practical overview of certain key tax aspects of international transactions that have general application, followed by twenty-one detailed country profiles, pinpointing each jurisdiction's handling of such areas of concern as entity classification, taxable transactions, tax-free transactions (both domestically and cross-border), loss planning, IP planning, compensation arrangements, acquisition financing, JV planning, VAT issues, tax treaty usage, and much more. The experts in each country suggest solutions designed to maximize effective tax planning and satisfy compliance obligations. The work will assist in planning and evaluating strategies for transactions in single and multiple jurisdictions, as well as in implementing them. It further will allow an easy comparison of key tax aspects in major jurisdictions. Addressing an important information gap in an area of widespread commercial concern, this resource will be welcomed by international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals. Contributing authors: Marti Adroer, Soo-Jeong Ahn, Javier Asensio, Daniel Bader, Xavier Berre, Peter H. Blessing, Jose Carlos Silva, Agn�s Charpenet, David Caupers, Stephan Eilers, Shefali Goradia, Gabriel Gotlib, Daniel Gustafsson, Richard Hendriks, Werner Heyvaert, Soraya M. Jamal, John Jangwoon Kwak, Josh Jones, Sophie Jouniaux, Janne Juusela, Michael Khayat, Kirsten Kjellander, Robert Kopstein, Daniel Lehmann, Sanna Lindqvist, Margriet E. Lukkien, Ricardo Luiz Becker, Victor Matchekhin, Michael McGowan, Patrick Mears, Riccardo Michelutti, Takeo Mizutani, Stephen Nelson, Janette Pantry, Peter Reinarz, Eric N. Roose, M�nica Sada Garibay, Martin Schiessl, Michael H. Shikuma, Ansgar A. Simon, Jin Soo Soh, James Smith, Raoul Stocker, Andrew Stuart, Peng Tao, Peter Utterstr�m, Adalberto Valadez, Maarten J.M. van der Weijden, Richard Vann, Chris Van Loan, Fernando M. Vaquero, Fl�vio Veitzman, Sonia Velasco and Sabrina Wong. "
Download or read book Mergers and Acquisitions written by PricewaterhouseCoopers LLP and published by Wiley. This book was released on 2006-07-13 with total page 576 pages. Available in PDF, EPUB and Kindle. Book excerpt: How you handle global tax issues can make or break a deal. Gain a better understanding of these issues with guidance from PricewaterhouseCoopers' Mergers and Acquisitions: A Global Tax Guide When a business engages in a multinational merger or acquisition, dealing with a diverse set of transaction-related tax rules is one of the major challenges to successful implementation. PricewaterhouseCoopers' Mergers and Acquisitions: A Global Tax Guide helps you navigate the complexities unique to these international deals. This invaluable guide focuses on the global tax aspects of mergers and acquisitions to provide you with the information you need to move the deal forward-under a variety of circumstances and in numerous markets. Presenting individual chapters for each of thirty-one countries, this essential handbook provides quick access to the tax information you need, and, as much as possible, reduces the effort required to compare the rules that apply in one jurisdiction with the rules that apply in others. Each country-specific chapter includes an overview of the general approaches to mergers and acquisitions taxation issues as well as detailed information about how the tax authorities in each country apply the rules to various aspects of a transaction. PricewaterhouseCoopers' Mergers and Acquisitions: A Global Tax Guide offers tax planners a foundation of information that they need when involved in international mergers and acquisitions. It also covers many of the finer points of the broader tax issues that arise during planning and negotiation. Many will find this valuable reference to be an indispensable desktop tool in their effort to gain a deeper understanding of the global tax environment.
