Study On Tax Planning In Mergers And Acquisitions

As an important form of capital operation, merger and acquisition (M&A) plays a significant role in the economic development. Meanwhile, tax element can't be neglected in the process of M&A, since reasonable tax-planning can lower the cost and maximize the benefit. The development of economy promotes the development of tax planning, especially the boom of M&A market needs the tax planning to be a useful tool. This thesis probes into some tax planning associated with M&A and the aim of the thesis is to guide the enterprises'tax planning to be legal, scientific and complete in order to gain as many benefits as possible in tax saving and fulfill the goal of stockholders'wealth-maximizing or enterprises'value-maximizing.This thesis consists of five chapters to make full studies on tax planning in M&A. The first chapter introduces the research's meaning and the new results put forward by foreign and domestic scholars. The...