New Publication: Tax Issues in M&A Transactions

Posted by By at 14 June, at 10 : 30 AM Print

Tax Issues in M&A Transactions

June 14, 2022


Mergers and Acquisitions (“M&A”) transactions are an integral indicator of the health of any economy. While regulatory and commercial considerations are important in shaping M&A activity, tax has long been a key factor governing and guiding the shape of M&A. With global changes in tax law, and paradigm shifts in global and Indian tax policy, the role of tax as a strategic planning tool in India-focused M&A is only expected to increase.

Our research paper on “Tax Issues in M&A Transactions” is a comprehensive summary of the various ways (merger, demerger, slump sale, asset sale etc.) of undertaking an M&A transactions and potential tax (direct and indirect), stamp duty implications of such transactions. Our paper also discusses frequently litigated issues in both domestic and international M&A transactions, implications of cross border merger regulations, indirect transfer provisions, taxation of non-compete payments and ESOPs etc. We discuss the key changes introduced by recent Finance Acts which are likely to have major impact on M&A transactions including key issues to be considered by parties while negotiating tax indemnities.

The paper contains a detailed jurisdictional analysis in relation to suitable jurisdictions for investing in India and the anti-abuse rules to be considered in an M&A transaction including general anti-avoidance provisions.

Please click here to access our paper.

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Chambers and Partners Asia-Pacific: Band 1 for Employment, Lifesciences, Tax and TMT, 2022

AsiaLaw Asia-Pacific Guide 2022: Ranked ‘Outstanding’ for Media & Entertainment, Technology & Communications, Labor & Employment, Regulatory, Private Equity, Tax

Who’s Who Legal: Thought Leaders India 2022: Nishith M Desai (Corporate Tax – Advisory, Corporate Tax – Controversy and Private Funds – Formation), Vikram Shroff (Labour & Employment and Pensions & Benefits) and Vyapak Desai (Arbitration)

Benchmark Litigation Asia-Pacific: Tier 1 for Tax, Labour and Employment, International Arbitration, Government and Regulatory, 2021

Legal500 Asia-Pacific: Tier 1 for Tax, Data Protection, Labour and Employment, Private Equity and Investment Funds, 2021

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FT Innovative Lawyers Asia Pacific 2019 Awards: NDA ranked 2nd in the Most Innovative Law Firm category (Asia-Pacific Headquartered)

RSG-Financial Times: India’s Most Innovative Law Firm 2019, 2017, 2016, 2015, 2014


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This Hotline provides general information existing at the time of preparation. The Hotline is intended as a news update and Nishith Desai Associates neither assumes nor accepts any responsibility for any loss arising to any person acting or refraining from acting as a result of any material contained in this Hotline. It is recommended that professional advice be taken based on the specific facts and circumstances. This Hotline does not substitute the need to refer to the original pronouncements.
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Nishith Desai Associates (NDA) is a research based international law firm with offices in Mumbai, Bangalore, Silicon Valley, Singapore, New Delhi, Munich and New York.


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