التفاصيل البيبلوغرافية
| العنوان: |
Tax Compliance for Acquisitions: Prepare Before Purchasing. |
| المؤلفون: |
Sayuk, Douglas M., Fricke, Matthew H., Naughtin, Raymond J., Dugger, Shamen R. |
| المصدر: |
Journal of Accountancy; Aug2012, Vol. 214 Issue 2, p54-59, 5p |
| مصطلحات موضوعية: |
MERGERS & acquisitions, ECONOMIC impact, TAXPAYER compliance, TAX laws, HUMAN resources departments, INDEMNIFICATION, DUE diligence, TAXATION |
| مستخلص: |
The article discusses mergers and acquisitions as a potential growth strategy for corporations persisting through difficult economic conditions, and describes the process of tax compliance for acquiring corporations. According to the article, legal, information technology (IT), and human resources departments should cooperate to consider tax elements during integration. Topics include contractual indemnifications of tax liabilities in stock acquisitions, due diligence, and the release of valuation allowances (VAs) for acquiring company deferred tax assets (DTAs). |
| قاعدة البيانات: |
Complementary Index |
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