The Resource How to get the best deal for SME clients using tax consolidation

How to get the best deal for SME clients using tax consolidation

Label
How to get the best deal for SME clients using tax consolidation
Title
How to get the best deal for SME clients using tax consolidation
Creator
Subject
Language
eng
Summary
When a small to medium business (SME) is proposed to be sold, taxation considerations can produce a disconnect between seller and buyer; the buyer may prefer an asset deal, while the seller will often have a very strong tax-based preference for a share (or unit) deal. The purpose of this article is to identify ways in which the consolidation regime can be used for either party's benefit. For the seller, it can make a share deal acceptable to the buyer, and can make the due diligence process simpler. For the buyer, it can provide a level of comfort as to how tax history is addressed and can help ensure that the tax and duty outcomes are at least as good as they would have been in an asset deal
Citation source
In: Taxation in Australia. - Sydney. - Vol. 48 (2013),
http://library.link/vocab/creatorName
Dare, J
Language note
English
http://library.link/vocab/subjectName
  • group treatment
  • asset
  • shares
  • SME
Label
How to get the best deal for SME clients using tax consolidation
Instantiates
Publication
Label
How to get the best deal for SME clients using tax consolidation
Publication

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