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Mergers & Acquisitions in China: Taxation

Mergers & Acquisitions in China: Taxation

Author: PricewaterhouseCoopers
Publisher: CCH Hong Kong
ISBN: 9789881934734
Published In: May 2011
Format: Paperback , 609 pages
Jurisdiction: China ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

In any business transaction, it is never too early to find out exactly what your tax liabilities are going to be and plan accordingly. For the special case of mergers and acquisitions in China, Mergers & Acquisitions in China: Taxation is the first and only English-language book on the subject. It has all the practical detail, authoritative guidance and focused expertise you would expect from CCH and PwC.

With this truly helpful book you will know right from the start how to:

--- calculate how much taxes you will need to pay for the deal;
--- minimise tax costs in a strategic way;
--- identify hidden historical tax liabilities;
--- develop a post-deal tax-efficient structure; and
--- identify future tax risks.

Both transferors and transferees can calculate the transaction costs far in advance. For the transferee, the inner workings of taxation of shares and assets acquired through M&A are laid bare. You will also learn how to defer tax through corporate reorganisation, how to raise funds through debt financing, how to plan for an investment holding structure and an exit route, how to get money out of China and how to manage liquidation in the most tax-advantageous way.

The book presents applicable legislation in both Chinese and English, with detailed commentary from PwC on how the laws apply in any M&A configuration. There are numerous case studies too.

Features and Benefits:

The product helps customers
--- calculate how much taxes they need to pay for the deal
--- minimise tax costs on a strategic way
--- identify hidden historical tax liability
--- Develop a post-deal tax-efficient structure

The product provides practical (non-academic) guidance from various aspects

The product is authored by PricewaterhouseCoopers national M&A team

· Introduction
· About M&A
· Common forms of M&A transactions in China
· Transferee should know: transaction costs
· Transferee should know: taxation basis of shares and assets acquired after M&A transactions
· Transferor should know: transaction costs
· Deferring tax through corporate reorganisation
· Liquidation
· Raising funds through debt financing
· Planning for investment holding structure and exit route
· Getting money out of China
· Case studies