Module VI Outline : 企业联盟模式

As the global economy recovers, mergers and acquisitions (M&As) are expected to gain momentum. Various factors lead to M&As and in ensuring a successful exercise, consideration must be given to several aspects including the relevant tax implications and planning opportunities. A host of tax issues would arise from M&As and these must be considered from the outset. Steps must be taken to mitigate the tax exposures with an ultimate view to achieving overall tax efficiency for a group of companies. Apart from domestic M&As, we have witnessed various Malaysian companies venturing overseas. In so doing, various foreign tax and regulatory aspects must be given due consideration. Amongst others are corporation taxes, withholding taxes, capital gains (exit strategy), availability of tax treaties, transfer pricing rules, exchange control, foreign equity participation, licensing etc. A proper entry and exit planning are crucial to ensure a successful M&As. By participating in this workshop, participants will be able to understand better the tax issues and planning opportunities in connection with M&As.