M.Comm. / The purpose of this study is to determine the tax implications of mergers and acquisitions. and more specifically the tax implications of the selling and purchasing of assets and shares. Mergers and acquisitions Mergers and acquisitions are two methods to combine companies. Both will lead to a business combination. It can mean that either the assets or the shares of the acquiree are purchased. The sale and purchase of assets or shares When two or more companies decide to merge. the one company can acquire the assets of the other compan). The purchase and sale of intellectual property and goodwill are important during mergers and acquisitions. Other assets like trading stock. debtors and bad debts and fixed assets will also be purchased and sold.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uj/uj:2060 |
| Date | 27 February 2012 |
| Creators | Janse van Rensburg, Esther |
| Source Sets | South African National ETD Portal |
| Detected Language | English |
| Type | Thesis |
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