An overview of the EC merger directive and its implementation by member states
Article Abstract:
The EC Merger Directive, approved in 1990 but only partially implemented by member states, attempts to harmonize the tax laws and dissolve tax barriers to transnational transactions involving exchanges, transfers of shares or assets, business mergers and divisions. The spotty implementation could have adverse consequences for some states. Implementation has been controversial in France and remained incomplete in several other states as of 1995. Proposed amendments to the directive may address some problems.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 1995
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US M&A tax change
Article Abstract:
The Tax Court in the US has ruled that costs relating to a hostile acquisition are the same as those in a friendly acqusitions and are not deductible. This follows the groundbreaking case, AE Staley Manufacturing, involving a hostile offer made by Tate & Lyle Inc of the US. A tax expert at Lehman Brothers believes that the ruling was a surprise because of the perceived distinction between hostile and friendly deals.
Publication Name: Mergers & Acquisitions International
Subject: Business, international
ISSN: 1066-3525
Year: 1995
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Overview: is McNugget-flavoured coffee in the offing?
Article Abstract:
An oversaturation of the fast food market and high growth in the coffee and sandwiches sector has convinced fast food chain McDonalds to invest in coffee bar chain Pret a Manger in 2001.
Publication Name: Acquisitions Monthly
Subject: Business, international
ISSN: 0952-3618
Year: 2001
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