Download or read book The Tax Aspects of Acquiring a Business Second Edition written by W. Eugene Seago and published by Business Expert Press. This book was released on 2018-08-04 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Aspects of Acquiring a Business is a guide written to the tax considerations that must be weighed when acquiring an existing business, whether the business is conducted as a proprietorship, partnership, Limited Liability Company, S corporation, or a C corporation. The book looks at the transactions from the point of view of the seller as well as the buyer. This symmetrical view is presented because the tax effects on the seller will influence the acceptable terms for the deal. The author describes the tax consideration in quantifiable terms by demonstrating the actual calculations that must be made to evaluate the after-tax consequences of the terms of an acquisition agreement.
Download or read book The Tax Aspects of Acquiring a Business written by W. Eugene Seago and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax considerations are seldom the determining factor in deciding whether to purchase a business. However, taxes often affect the price and form (e.g., purchase of stock or purchase of assets) the acquisition takes. This is true because the form of the transaction affects the buyer's present value of after-tax future cash flows and therefore the price the seller will receive. The tax implications of the purchase and sale of a business largely depend upon who the buyer and seller are and what is being bought and sold. The business being purchased may be an unincorporated proprietorship, a single owner limited liability company (LLC), a partnership (or an LLC with more than one member), a C corporation, or an S corporation. The form of the sale (asset or stock) affects the character of the seller's gain (ordinary or capital) and the buyer's basis of the assets. The buyer's basis will eventually become tax deductions. Just as the price the buyer is willing to pay is based on the projected present value of the after-tax proceeds, the price that is acceptable to the seller will depend upon his or her expected after-tax proceeds. Each party must be aware of the other party's tax consequences to achieve a rational agreement.
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.
Download or read book Mergers and Acquisitions written by PriceWaterhouseCoopers LLP and published by John Wiley & Sons. This book was released on 2006-07-13 with total page 577 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.
Download or read book Financial Analysis of Mergers and Acquisitions written by Eli Amir and published by Springer Nature. This book was released on 2021-02-02 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Federal Income Tax Aspects of Mergers and Acquisitions written by and published by . This book was released on 1985 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Download or read book Tax Aspects of Buying and Selling a Business written by John Clark and published by . This book was released on 1993 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Tax Aspects of Hostile Takeovers and Other Corporate Mergers and Acquisitions and S 420 S 476 and S 632 written by and published by . This book was released on 1985 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Aspects of Corporate Division written by W. Eugene Seago and published by Business Expert Press. This book was released on 2021-02-01 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied. For a variety of reasons, corporations can achieve business efficiencies by dividing into two or more entities. The tax consequences of the division could be that both the corporation and the shareholders must recognize taxable income, which often renders the division unfeasible. In order to neutralize the tax effects of business-motivated decisions to divide the corporation, the tax law provides the means for the division to be accomplished without immediate tax consequences for the corporation and its shareholders. The enabling provisions are necessarily complex so as to prevent their exploitation and bring together several other corporate tax concepts dealing with dividends and reorganizations. Moreover, the rules have often changed. This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied. The author also provides numerous diagrams that summarize actual transactions.
Download or read book Structuring Corporate Acquisitions written by Alec J. Jarvis and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... discusses the principal tax planning considerations related to designing an appropriate transactional structure for a corporate acquisition. It introduces the basic concepts of taxable transactions and tax-free reorganizations, as well as stock and asset acquisition structures, and discusses the consequences to various parties of each transactional form, with particular emphasis on the factors which point to the use of a particular acquisition structure. In addition, it explains more complex acquisition structures, as well as the critical aspects of financing techniques (including the tax consequences of various financial instruments which may be used to finance acquisitions), several special applications of [section] 351 in the context of corporate acquisitions, matters relating to the preservation and usability of loss carryovers and other tax attributes, issues arising when a corporation is acquired out of an affiliated group, issues arising when the target is a controlled foreign corporation (CFC), tax treatment of transaction costs, acquisition-related compensation issues, techniques for disposing of unwanted assets, allocation of tax risks between a buyer and seller of a corporate business, and selected non-tax issues"--Portfolio description (p. iii)
Download or read book Structuring Corporate Acquisitions written by Barnet Phillips and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... discusses the principal tax planning considerations related to designing an appropriate transactional structure for a corporate acquisition. It introduces the basic concepts of taxable transactions and tax-free reorganizations, as well as stock and asset acquisition structures, and discusses the consequences to various parties of each transactional form, with particular emphasis on the factors which point to the use of a particular acquisition structure. In addition, it explains more complex acquisition structures, as well as the critical aspects of financing techniques (including the tax consequences of various financial instruments which may be used to finance acquisitions), several special applications of [section] 351 in the context of corporate acquisitions, matters relating to the preservation and usability of loss carryovers and other tax attributes, issues arising when a corporation is acquired out of an affiliated group, tax treatment of transaction costs, acquisition-related compensation issues, techniques for disposing of unwanted assets, allocation of tax risks between a buyer and seller of a corporate business, and selected non-tax issues"--Portfolio description (p. iii).
Download or read book Tax Planning for Acquisitions in the United States written by and published by . This book was released on 1992 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Aspects of the Purchase and Sale of a Private Company s Shares written by Mark Simpson (Barrister) and published by A&C Black. This book was released on 2013-10-25 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Aspects of the Purchase and Sale of a Private Company's Shares ties together in one informative book the ever-increasing legislation, case law and extra-statutory material that tax advisers need to be aware of when purchasing and selling shares in private companies. Practical and user-friendly, this popular title provides the tax planning solutions that are found from a commercial and tax perspective, but also strike a happy medium between the buyer's and the seller's expectations. This indispensable guide is essential reading for accountants, lawyers, tax practitioners, directors, shareholders, potential investors, corporate financiers, company secretaries and all those professionals involved in tax, merger and acquisition planning. Previous ISBN: 9781847669698
Download or read book Federal Income Tax Aspects of Mergers and Acquisitions written by United States Joint Committee Taxation and published by Forgotten Books. This book was released on 2017-10-23 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Federal Income Tax Aspects of Mergers and Acquisitions: Scheduled for Hearings Before the Subcommittee on Oversight and the Subcommittee on Select Revenue Measures of the Committee on Ways and Means on April 1, 2, and 16, 1985 Three features of the Federal income tax appear to have the most significant effect on the pattern of merger activity: (1) the dif fering tax consequences of acquiring an entire corporation versus acquiring individual corporate assets; (2) the disparate treatment of various forms of corporate distributions resulting made in the form of interest, dividends, and long-term capital gains; and (3) the inability of corporations with limited taxable income to take full advantage of business tax preferences. These and other aspects of the tax rules are described below. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book Federal Tax Aspects of Buying and Selling a Closely held Business written by Robert A. Schnur and published by . This book was released on 1981 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Aspects of Buying and Selling a Business in Wisconsin written by George R. Schonath and published by . This book was released on 1988 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt:
