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5. Market Regulations

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Masters Degree M&A Mindmap am 5. Market Regulations, erstellt von christian.mogste am 31/03/2016.
christian.mogste
Mindmap von christian.mogste, aktualisiert more than 1 year ago
christian.mogste
Erstellt von christian.mogste vor mehr als 9 Jahre
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Zusammenfassung der Ressource

5. Market Regulations
  1. Tax consideration
    1. Sellers
      1. Buyers
        1. Taxable
          1. Asset acquisition
            1. Implications
              1. Stepping up
                1. Possible to amortise acquired goodwill arising from asset acquisition
              2. Stock acquisition
                1. Implications
                  1. Step up = taxable gain
                    1. Double taxation
                      1. Benefit for acquirer if section 338

                        Anmerkungen:

                        • 80 % or more of voting stock
                        1. May handle as asset acquisition
                  2. Tax free transactions
                    1. Requirements
                      1. Continuity of ownership
                        1. Contiuity of business enterprice
                          1. Valid business purpose
                            1. Step transaction doctrine
                        2. Tax free structures
                          1. Type A
                            1. Type B
                              1. Type C
                                1. Type D
                              2. Forward triangular merger most used for tax free asset acquisition
                          2. NOL
                            1. Carrybacks
                              1. Carryforwards
                              2. Tax inversion
                                1. Change domicile
                                  1. Cross border
                        3. Non-equity usually taxable
                          1. Shareholders pay if stock aquisition
                            1. Firm pay if asset acquisition
                              1. Imidiate gain recignised by target shareholders
                                1. Acquirer loses NOLS and tax credits???
                        4. Increase tax basis
                          1. Relocate tax domicile
                        5. Demand higher price for taxable transaction
                      2. M&A Market reulations
                        1. Equality of treatment
                          1. Mandatory offer above ownership treshold
                            1. Certainty of financing
                              1. Squeexe out rights
                          2. Legislation
                            1. Companies act
                              1. City code
                                1. Eu competition rules
                                  1. Listing rules
                              2. Launching bid
                                1. Firstly to target
                                  1. Public announcement
                                    1. Putup or shut up
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