Beruflich Dokumente
Kultur Dokumente
DOMESTIC COMPANIES
MERGERS / DEALS
Submitted By:
Karunesh Mathur
Roll NO. 17
MBA 1417
Content
Modes of M&A in India.
Mergers
Internal
Restructuring
Acquisitions
Business
Purchase
Share
Purchase
Buyback
Merger/
Demerger
Capital
Reduction
Amalgation
Demerger
Business
Purchase
Focus on core
business / non
core business
Focus on inorganic
growth or non
strategic investments
Enhancing Stake
Financial
restructuring/
Enhancing
stake/repatriation
Consolidation of
businesses / entities
Focus on core
business /hive-off of
non core business
/monetize
holding
Domestic Merger
Accounting
1.
2.
3.
Pooling of Interest
Expense accounting
Cancellation of investment
Income Tax
Other Regulations
1. Tax neutrality.
2. Availability of tax exemptions
3. Transfer of tax credits
4. Step up in tax basis
1.
2.
3.
Competition Act
Indirect tax
Industry specific law