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Indirect Transfer - WIRC-ICAI

Tax implications of Amalgamations & Demergers-JayeshSanghviJuly 2017 Modes of M&A and Corporate RestructuringAmalgamation / MergerModes of M&A and Corporate RestructuringDe-mergerAcquisitionsAsset PurchaseShare PurchaseSlump SaleItemized SaleCapital Re-organizationBuy-backCapital ReductionConversionsLiquidation2 Key Drivers of M&AWhy M&A?Achieve economies of scaleAcquisition of a competence or capabilityFinancial / Commercial/ business restructuringAttract overseas investmentsDiversification -Entry into new market/ sector/ productOpening up of Economy3 Key drivers for Corporate RestructuringSynergies of operations and cost efficiencySimplification of group structureSegregation of businesses and value unlockingCash neutralityRepatriation/ Upstreaming of fundsTax efficiency4 Key Tax and Regulatory considerations under M&A and Corporate RestructuringcChanging Regulatory EnvironmentIncome Tax ActIndirect TaxesCompanies

business transfer, mergers / demergers Credit of taxes paid, continuity of fiscal benefits Determination of share exchange ratio / Funding Structures Scheme of arrangements u/s 230-232 of the Companies Act, 2013 Approvals from RD/ ROC/ OL Complying with prescribed procedures, resolution, filings etc Accounting implications and

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