Taxation Aspects of Mergers and Acquisitions

Journal
Author
Hsieh, E.; Liu, S-P.; Chen, E.
Country
Taiwan
Published Date
Issue
Asia-Pacific Tax Bulletin 2009 (Volume 15), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

With the aim of building and strengthening cross-strait economic cooperation, the Taiwanese government has officially opened up and welcomed inbound investments from China. The tax implications of asset and share deals under the resulting Enterprise Merger and Acquisition Law (EMAL) is discussed and contrasted.