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Theoretical and Applied Economics
No. 9 / 2008 (526)

Tax Implication of Structuring and Financing Mergers and Acquisitions

Cristian Ianca
Academy of Economic Studies, Bucharest

Abstract. The structuring and financing of mergers and acquisitions has substantial tax consequences. The decision to acquire the assets or the shares of the target company should take into consideration, on one hand, the capital gains taxation at the transaction time and, on the other hand, the tax planning opportunities for the future. The tax burden can also be minimized by an optimum selection of the acquisition vehicle. The choice of a financing alternative should take into account the interest deductibility and the specific tax regulations of each jurisdiction concerned.

Keywords: acquisition; merger; taxation strategy; transaction structuring; transaction vehicle.

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