企业并购的税务问题.docx

企业并购的税务问题
Updated September, 2007
? 2007, Davis Malm & D'Agostine, .
Tax Aspects of Corporate Merger


“P”means the purchasing or acquiring corporation;
“S”means a wholly-owned corporate subsidiary of P; and
“T”means the acquired corporation, or “target”.
SALE OF STOCK
this transaction, P purchases all of T’s stock directly from T’s shareholders, in consideration of cash, notes, or some other taxable consideration (or a combination thereof). As
a result, T becomes a wholly-owned subsidiary of P.
1 See generally, Ginsburg & Levin, Mergers, Acquisitions, and Buyouts(2006); Bittker & Eustice, Federal Income Taxation of Corporations and Shareholders(7th ed. 2002); Freund, Anatomy of a Merger(1975); Philips & Rothman, 770-3rd ., Structuring Corporation Acquisitions -Tax Aspects(2004); Kling & Nugent-Simon, Negotiated Acquisitions of Companies, Subsidiaries and Divisions(2002).
Updated September, 2007
? 2007, Davis Malm & D'Agostine, .
Tax Aspects of Corporate Mergers and Acquisitions
William F. Griffin, Jr.


Avi M. Lev
Davis, Malm & D’Agostine, .
The following outline is intended to acquaint the reader with some of the more