Module 7

Tax Implications

Chapters

7.1. Overview

Whether it is about selling a business, buying a business or merging of two or more......

7.2. Possible Ways of Sale of Business

The possible ways of sale of business, as contemplated by Indian tax laws.....

7.3. Tax on Transfer

In the case of shares listed on a stock exchange, if the shares have been held.....

7.4. Tax Withholding

While there is no requirement for withholding of taxes if the seller is an Indian ......

7.5. Pricing

The impact from a pricing perspective is dependent on whether the transaction.......

7.6. Impact from the Buyer's Perspective

The impact on continuity of any accumulated tax losses is determined by whether .....

7.7. Cross Border Tax Implications

Tax issues arise in cross border deals when two different jurisdictions seek to tax the

7.8. Takeaways from the Chapter

Business reorganisations have always invited the attention of the tax......