Master Guide to Mergers and Acquisitions in India: Tax & Regulatory
Master Guide to Mergers and Acquisitions in India is a comprehensive handbook to help navigate the complexities posed by the ever changing legal landscape within the M and A realm. This book covers the taxation and regulatory aspects of mergers and acquisition deals in India. Apart from exhaustive tax analysis, the book also provides a bird’s eye view of the various regulatory nuances of M and A transactions. Evolving legislations like the Insolvency and Bankruptcy Code that has broken new ground in the M and A arena, have also been given coverage. This book may be useful for tax, accounting and other professionals to plan and structure deals, as the key tax and regulatory implications have been analysed in depth. Complex situations are explained with supporting case laws and illustrative examples.
Salient Features:
1. Analysis of all types of mergers and acquisition transactions as well as balance sheet/financial restructuring issues
2. Detailed analysis of various tax implications on important issues like capital gains, tax incentives, allowance for depreciation, other expenses, etc. with practical illustrations and flowchart depictions for better understanding
3. Broad insights on company law, regulatory and stamp duty implications
4. Case studies on mergers and acquisition deals for better understanding of mergers and acquisition laws
5. Discussions on various aspects relating to tax due diligence
6. Key considerations for cross border mergers and acquisition deals
7. Overview of Private Equity investments in India
8. Key aspects of Insolvency and Bankruptcy Code, 2016 and debt restructuring
9. Impact of General Anti – Avoidance Rules (‘GAAR’) on transactions
10. Updated to cover amendments made by Finance Act, 2018 and recent jurisprudence in tax laws