Bilaney, Sunny Kishore
Slump sale Indian government plugs the tax loophole electrónico / Sunny Kishore Bilaney .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Slump sale is one of the preferred strategies of business restructuring, as it is easy to execute, the tax implications are unambiguous and also it can be structured in a tax-efficient manner by exploring the loopholes in the provisions. Recent amendments by the Finance Act 2021 close these loopholes and this article analyses these implications on business restructuring and M&A deals.
REESTRUCTURACIÓN DE EMPRESAS
EMPRESAS
CONCENTRACION
IMPUESTOS
INDIA
Asia - Pacific Tax Bulletin 1385-3082v. 27, n. 3, 2021, 4 p.
Slump sale Indian government plugs the tax loophole electrónico / Sunny Kishore Bilaney .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Slump sale is one of the preferred strategies of business restructuring, as it is easy to execute, the tax implications are unambiguous and also it can be structured in a tax-efficient manner by exploring the loopholes in the provisions. Recent amendments by the Finance Act 2021 close these loopholes and this article analyses these implications on business restructuring and M&A deals.
REESTRUCTURACIÓN DE EMPRESAS
EMPRESAS
CONCENTRACION
IMPUESTOS
INDIA
Asia - Pacific Tax Bulletin 1385-3082v. 27, n. 3, 2021, 4 p.