The Sale of Coca Tea: The Impact of Taxes

Eli Amir and Marco Ghitti ()
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Eli Amir: Tel Aviv University
Marco Ghitti: SKEMA Business School

Chapter Chapter 16 in Financial Analysis of Mergers and Acquisitions, 2020, pp 267-270 from Springer

Abstract: Abstract Taxes often have significant impacts on deal structures and deal considerations. A transaction could be structured as a stock or asset deal and as taxable or tax-free. Each structure could result in different negotiated consideration, due to tax payments or tax refunds to/from the government. Different tax structures could also have significant impact on the acquirer’s as well as on the seller’s financial statements, in particular, on deferred tax assets/liabilities, goodwill and recognized gains/losses. In this case, we demonstrate the impact of five different tax structures on the financial statements of the acquirer and the seller.

Keywords: Taxable acquisition; Tax-free acquisition; Stock deal; Asset deal; Carry-over; Step-up; Deferred taxes (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-61769-1_16

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DOI: 10.1007/978-3-030-61769-1_16

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