Slump sale electrónico Indian government plugs the tax loophole Sunny Kishore Bilaney
By: Bilaney, Sunny Kishore
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Material type: 
ArticlePublisher: 2021Subject(s): REESTRUCTURACIÓN DE EMPRESAS | EMPRESAS | CONCENTRACION | IMPUESTOS | INDIA
In:
Asia - Pacific Tax Bulletin v. 27, n. 3, 2021, 4 p.Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | APTB/2021/3-4 (Browse shelf) | Available | APTB/2021/3-4 |
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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.
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