Mergers and Acquistions - Demystified

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Description
Incorporating amendments up to Feb 2024
Mergers and Acquisitions (M&A) have emerged as crucial elements within the corporate strategy of numerous companies. In recent times, M&A has fundamentally transformed our approach to and execution of business operations. It has significantly altered the business environment, to the point where every corporate strategy is closely intertwined with specific M&A endeavors. This unmistakably underscores the significance of possessing knowledge related to formulating strategies and harnessing the Mergers and Acquisitions domain within the corporate world. This book is an honest attempt to capture the entire spectrum of M&A activity and share the contours of the implementation process. The book entails broad insights into core concepts of M&A involving tax implications and regulatory aspects for each of the concept. The book begins with the introduction to M&A and goes on with detailed discussions on Cross Border Merger, Demerger, Slump Sale, Capital Reduction, Buy Back of shares and Accounting for Business Combinations describing all the necessary aspects. The book would assist professionals with respect to nuances of corporate restructuring and how to analyze, design and implement M&A deals.
Key Features
• Covering conceptual framework of Mergers and Acquisitions and Corporate Restructuring
• Provides broad insights on corporate & income tax laws, regulatory and stamp duty implications.
• Covering detailed analysis of various tax implications on important issues like capital gains, tax • incentives, allowance of depreciation, along with accounting treatment for better understanding.
• Covering key reflections on cross border mergers and acquisition deals.
• Exhibit content in a structured manner accompanied by checklists, step-charts and sample schemes.
• Covering the key changes in Reconstitution of Partnership Firm, ESOPs, tax issues in IBC and taxation of earnouts.
• Includes landmark judgements on contentious issues for better understanding of M&A laws.
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Table of Contents
Chapter 1. Mergers and Acquisitions - An Introduction
Chapter 2. Domestic Mergers & Amalgamations
Chapter 3. Cross Border Merger
Chapter 4. Demerger
Chapter 5. Slump Sale
Chapter 6. Capital Reduction
Chapter 7. Buy Back of Shares
Chapter 8. Accounting for Business Combinations
Chapter 9. Reconstitution of Partnership Firm and Conversion of Firm into Company
Chapter 10. Earnouts
Chapter 11. Employee Stock Option Plan (ESOP)
Chapter 12. Overseas Direct Investment
Chapter 13. Tax Issues under Insolvency & Bankruptcy Code, 2016
Chapter 14. Sample Schemes
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Author Details
Amit Agarwal, is an acknowledged expert in providing Tax Structuring, Transfer Pricing, Corporate Restructuring, Transaction Structuring and dispute resolution services to leading multinationals across a range of industries. His area of expertise includes entire gamut of tax and transaction structuring, strategic tax planning, International Tax and Transfer Pricing. He has advised numerous MNCs in developing tax efficient holding structures, repatriation strategies, business consolidation strategies, TESCM Modelling, India Outbound/Inbound structures. With more than a decade of professional experience in various marquee firms, he has handled various assignments involving Mergers and Acquisitions, International Tax, Transfer Pricing and Business Valuations. He has authored numerous articles on transfer pricing, cross border structuring and international tax and is a regular speaker on various forums on Tax and Transfer Pricing matters.
He has experience in working with various marquee firms such as Deloitte, PWC, BMR wherein he has handled various prestigious assignments involving Mergers and Acquisitions, International Tax, Transfer Pricing, tax structuring and business valuations. He is currently associated with Nangia & Co LLP, as a Partner. Amit is a qualified Chartered Accountant, MBA and a Graduate in Law. Presently he is pursuing his Masters in Law from University of San-Francisco, United States.