Transcription of Indirect Transfer - WIRC-ICAI
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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 Act, Accounting and valuationsStamp Duty Understanding the FDI Regulations Seeking necessary approvals Complying with prescribed guidelines CCI implications and approvals Compliance with SEBI Regulations/approvals Stock exchange compliances GST applicability on business Transfer , mergers / demergers Credit of taxes paid.
• Automatic liquidation of the amalgamating company without dissolution Shareholders Co A Co B Merger Issue of ... 3 Transfer of all liabilities of the undertaking at BV 4 Resulting Co to issue shares to the shareholders ... (Mumbai Tribunal) 122 TTJ 300 •An undertaking should be interpreted to mean any venture or enterprise which a person ...
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