000			01238nab a2200253 c 4500
999			_c145723 _d145723
003			ES-MaIEF
005			20220802124902.0
007			ta
008			220324t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aBilaney, Sunny Kishore _959906
245		0	_aSlump sale _helectrónico _bIndian government plugs the tax loophole _c Sunny Kishore Bilaney
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aSlump 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.
650		4	_aREESTRUCTURACIÓN DE EMPRESAS _959861
650		4	_aEMPRESAS _943504
650		4	_aCONCENTRACION _940471
650		4	_aIMPUESTOS _947460
650		4	_aINDIA _945694
773	0		_9167032 _oAPTB/2021/3 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 27, n. 3, 2021, 4 p.
942			_cRE