merger

'WTA merger with ATP not be acquisition'

Roger Federer called for a merger between the two governing bodies last month, with both Simon and ATP Tour Chairman Andrea Gaudenzi welcoming the suggestion.




merger

Eros bets on Hollywood, China and digital content with STX Entertainment merger

"Given the way the industry is impacted by the Covid-19 outbreak, we believe this business will not be the same. I don’t think that there is any growth in the theatrical business as social distancing will be the new normal for another 18 months," said Kishore Lulla, chairman of Eros International




merger

How Conzerv Systems and Schneider Electric managed a tricky biz of merger

Most acquisitions fail because of a cultural clash. But Conzerv Systems and Schneider Electric managed this thorny issue successfully.




merger

Mergers in the global markets: a comparative approach to the competition and national security laws among the US, EU, and China / Felix I. Lessambo

Online Resource




merger

Moving forward on mergers

Bank consolidation needs supportive reform




merger

Merger masters: tales of arbitrage / Kate Welling and Mario Gabelli

Dewey Library - HG4521.W38765 2018




merger

Sinochem, ChemChina merger appears likely




merger

Tax Accounting in Mergers and Acquisitions 2011 (M&A - U.S.)

Available: October 2010

Author: Glenn R. Carrington

Tax Accounting in Mergers and Acquisitions gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

  1. Decide if the transaction should be taxable or nontaxable.
  2. Structure the deal for the best results-stock or asset acquisition.
  3. Achieve desired business objectives.
This book considers the tax accounting implications of structuring and restructuring transactions including those described in Code 351 (Transfer to Corporation Controlled by Transferor), 338 (Certain Stock Purchases Treated as Asset Acquisitions), 381 (Carryovers in Certain Corporate Acquisitions), 721 (Nonrecognition of Gain or Loss on Contributions to a Partnership), and 1001 (Gain or Loss on Disposition of Property). It discusses the rules relative to a taxpayer’s ability to carry over methods of accounting, to obtain audit protection through filing accounting method changes, to preserve favorable methods of accounting, to determine the effect of the transaction on any unamortized Code 481(a) adjustments (Adjustments Required by Changes in Accounting Methods), and to use the chosen structure as a means of achieving appropriate tax accounting objectives. In addition, it describes some of the most common types of accounting method exposure items that arise during the course of due diligence and some of the alternatives for mitigating exposure to the buyer. Furthermore, it describes the most significant anti-abuse rules that prevent taxpayers from unreasonably taking advantage of these provisions. Finally, it addresses some of the pitfalls that taxpayers should take into account in structuring transactions. In addition to updates of all rulings, cases and legislation, the 2010 edition contains a new chapter on Bankruptcy.

Chapter 1       Taxable and Tax-Free Acquisitions
Chapter 2       Basic Concepts in Deductibility and Capitalization
Chapter 3       Accounting for Restructuring Transactions under Code §351, 338, 381, 721, and 1001
Chapter 4       Treatment of Contingent Liabilities
Chapter 5       Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6       Final Capitalization Regulations
Chapter 7       Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8       Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9       Amortization of Intangibles under Code §197
Chapter 10     Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11     Consolidated Return Tax Accounting Issues
Chapter 12     Tax Accounting Issues in Bankruptcies and Work-outs

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merger

Tax Accounting in Mergers and Acquisitions, 2014 Edition (U.S.)

Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

1. Decide if the transaction should be taxable or nontaxable.
2. Structure the deal for the best results–stock or asset acquisition.
3. Achieve desired business objectives.

Chapter 1 Taxable and Tax-Free Acquisitions
Chapter 2 Basic Concepts in Deductibility and Capitalization
Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001
Chapter 4 Treatment of Contingent Liabilities
Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6 Final Capitalization Regulations
Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9 Amortization of Intangibles under Code §197
Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11 Consolidated Return Tax Accounting Issues
Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs

Related Products

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition)
Income Tax Regulations (Winter 2014 Edition), December 2013 (US)
State Tax Handbook (2014)
Almanac of Business & Industrial Financial Ratios (2014)

If you would like more details about this product, or would like to order a copy online, please click here.




merger

Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.)

Author: Glenn R. Carrington

Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

  1. Decide if the transaction should be taxable or nontaxable.
  2. Structure the deal for the best results–stock or asset acquisition.
  3. Achieve desired business objectives.
Chapter 1 Taxable and Tax-Free Acquisitions
Chapter 2 Basic Concepts in Deductibility and Capitalization
Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001
Chapter 4 Treatment of Contingent Liabilities
Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6 Final Capitalization Regulations
Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9 Amortization of Intangibles under Code §197
Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11 Consolidated Return Tax Accounting Issues
Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs


9780808039327   7" x 10"    1,090 pages

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If you would like more details about this product, or would like to order a copy online, please click here.




merger

Mergers, Acquisitions, and Buyouts: Five Volume Print Set and CD-ROM Combo

When structuring mergers and acquisitions, there's only one way to be sure that you've thought of all the tax and legal consequences: rely on Martin D. Ginsburg, Jack S. Levin and Donald E.Rocap as you plan, develop, and execute your M&A strategy.

In this five volume print set and CD-ROM combo, these expert practitioners offer you:

  • Solutions to real-life M&A problems as they arise in negotiations
  • Step-by-step analysis of typical and non-typical mergers transactional permutations
  • Checklists, flow charts, and other at-a-glance mergers practice materials

Whether you represent the buyer, the seller, or another interested party, you can go straight to a model M&A agreement that gives you:

  • A complete document structured to embody your client's M&A interests
  • Clauses addressing a wide variety of specific mergers situations
  • Specific language for even the smallest mergers and acquisitions variations you're likely to encounter
  • Includes CD-ROM containing Mergers, Acquisitions, and Buyouts: Sample Acquisition Agreements

Mergers, Acquisitions, and Buyouts is recently updated with:

  • New step-by-step methods for structuring transactions, with tax, SEC, corporate, HSR, accounting and other mergers considerations
  • New table summarizing and contrasting terms of pro-buyer, pro-seller, and neutral stock & asset purchase agreements
  • New mergers legislation, M&A regulations, rulings, and court decisions impacting M&A transactions

If you would like more details about this product, or would like to order a copy online, please click here.




merger

Roger Federer suggests merger of ATP-WTA, gets huge support




merger

Simona Halep’s coach Darren Cahill rallies behind ATP/WTA merger idea




merger

ATP-WTA merger can help sport emerge stronger from Covid-19, say top players




merger

Many top male players support ATP-WTA merger, says Andy Murray




merger

'WTA merger with ATP would not be acquisition'

Roger Federer called for a merger between the two governing bodies last month, with both Simon and ATP Tour Chairman Andrea Gaudenzi welcoming the suggestion. But some top WTA players have said they want an equal standing for the women players in a combined body.