Checklist of transfer pricing issues for M&A transactions involving U.S. targets
Article Abstract:
Transfer pricing issues that tax practitioners should consider for cross-border mergers and acquisitions are examined, focusing on situations when target is a US corporation. Topics include the relationship between transfer pricing methods and legal structure under which merger or acquisition is accomplished, considerations when acquiring business is not similar to target business, and related party transactions.
Publication Name: North American Free Trade & Investment Report
Subject: Business, general
ISSN:
Year: 2001
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A hostage theory of joint ventures: Why do Japanese investors choose partial over full acquisitions to enter the United States?
Article Abstract:
A hostage theory is proposed to explain the reasons behind foreign investors taking over partial equity of an existing local firm and thereby entering a joint venture relationship with its current owner. Partial acquisitions can create a hostage effect that facilitates ex ante screening of targets and ex-post enforcement of contracts.
Publication Name: Journal of Business Research
Subject: Business, general
ISSN: 0148-2963
Year: 2004
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Landmark case for cross-border U.S. Internet acquisitions
Article Abstract:
The Committee on Foreign Investment, a multi-cabinet government regulatory group managed by the Treasury Dept, has recommended the approval of Japanese telecommunications giant NTT Communications plan to acquire Verio Inc. The agreement stipulates that Verio's Internet assets will not be moved offshore.
Publication Name: North American Free Trade & Investment Report
Subject: Business, general
ISSN:
Year: 2000
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