M & a in international perspective itf i

Mergers & Acquisition in International Perspective Presented by: Mr. Paresh P. Shah P.P. Shah & Associates Chartered Accountants Email: paresh@bom3.vsnl.net.in BCA-ITF I Study Circle 3 rd February 2007

Scope of Presentation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Cross Border M & A- A Rationale ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Cross Border M & A – Indian Business Economy ,[object Object],[object Object],[object Object]

Key Tax Issues ,[object Object],[object Object],[object Object],[object Object],[object Object]

Amalgamation or Merger ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Acquisition of Assets ,[object Object],[object Object],[object Object],[object Object],[object Object]

Acquisition by transfer of shares ,[object Object],[object Object],[object Object],[object Object],[object Object]

Demerger (A tool to Acquisition or Mergers) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Factors affecting tax issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Key Tax Concepts / Principles ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Key Tax Concepts / Principles ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Key Tax Concepts / Principles ,[object Object],[object Object],[object Object],[object Object]

Possible transaction pattern ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Prototype and Issues involved ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Indian Scene & the Prototype of Acquisition ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Conclusion ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Tax Exemption for M & A ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Treatment of Stock of Subsidiaries ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Mode of Acquisition ,[object Object],[object Object],[object Object]

Treatment of Parent Stock ,[object Object],[object Object],[object Object],[object Object],[object Object]

Substance over Form Rule ,[object Object],[object Object],[object Object],[object Object]

Cases - Substance over Form ,[object Object],[object Object],[object Object]

Substance over Form Rule ,[object Object],[object Object],[object Object],[object Object],[object Object]

Thin Capitalisation Rules ,[object Object],[object Object],[object Object],[object Object],[object Object]

Corporate Attributes ,[object Object],[object Object],[object Object],[object Object]

Group Taxation Regime ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Dividend Access Stock or Stapled Stock ,[object Object],[object Object],[object Object],[object Object],[object Object]

Controlled Foreign Corporation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Transaction Pattern Target (L) Target (L) Acquirer (F) Acquirer (F) Target (F) Target (F) Target (F) Acquirer (L) Acquirer (L) Acquirer (L) PE of T (F) PE of T (L) Subsidiary of A (F) Either through cash or Share Swap

M & a in international perspective itf i

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