James Hill Partner and Karla Yates Associate in the Tax Department of Mayer Brown International LLP provide an overview of the direct tax issues arising on business acquisitions
From a commercial perspective it is commonly perceived that acquiring a business by way of an asset acquisition is more favourable to a prospective buyer than acquiring a business by way of a share purchase. This is partly due to the inherent flexibility of this type of transaction — the buyer can select only those assets it requires and need not purchase the entire business of the selling entity. It is also the case that at present for tax purposes a...
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James Hill Partner and Karla Yates Associate in the Tax Department of Mayer Brown International LLP provide an overview of the direct tax issues arising on business acquisitions
From a commercial perspective it is commonly perceived that acquiring a business by way of an asset acquisition is more favourable to a prospective buyer than acquiring a business by way of a share purchase. This is partly due to the inherent flexibility of this type of transaction — the buyer can select only those assets it requires and need not purchase the entire business of the selling entity. It is also the case that at present for tax purposes a...
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