Fusions et acquisitions en Inde: un aperçu des aspects réglementaires et fiscaux

Kalpesh Maroo, Bobby Parikh and Sharath Rao

Revue d'économie financière, 2012, vol. N° 107, issue 3, 199-212

Abstract: Since the mid-1990s, mergers and acquisitions have become frequent in India because of economic liberalisation and structural reforms. In 2011, India was the second emerging country after China where such operations became a regular phenomena. This article examines the legal and fiscal environment and highlights the constraints to which Indian and foreign companies are subjected when undertaking such operations. In the second section, it analyses a certain number of typical examples to demonstrate the need for a better understanding of such constraints. Classification JEL: G34, K22, O53.

JEL-codes: G34 K22 O53 (search for similar items in EconPapers)
Date: 2012
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