15. Tax Issues

  1. Patrick A. Gaughan

Published Online: 5 JAN 2012

DOI: 10.1002/9781118269077.ch15

Mergers, Acquisitions, and Corporate Restructurings, Fifth Edition

Mergers, Acquisitions, and Corporate Restructurings, Fifth Edition

How to Cite

Gaughan, P. A. (2010) Tax Issues, in Mergers, Acquisitions, and Corporate Restructurings, Fifth Edition, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118269077.ch15

Publication History

  1. Published Online: 5 JAN 2012
  2. Published Print: 11 OCT 2010

ISBN Information

Print ISBN: 9780470561966

Online ISBN: 9781118269077

SEARCH

Keywords:

  • merger partner;
  • tax benefits;
  • market value;
  • leveraged buyouts;
  • mergers and acquisitions

Summary

This chapter contains sections titled:

  • Financial Accounting for M&As

  • Taxable Versus Tax-Free Transactions

  • Tax Consequences of a Stock-For-Stock Exchange

  • Asset Basis Step-Up

  • Changes in the Tax Laws

  • Role of Taxes in the Merger Decision

  • Role of Taxes in the Choice Selloff Method

  • Organizational Form and M&A Premiums

  • Capital Structure and Propensity to Engage in Acquisitions

  • Leverage and Deal Structure

  • Taxes as a Source of Value in Management Buyouts

  • Miscellaneous Tax Issues

  • Summary