Tax Considerations for Mergers and Acquisitions: Structuring Deals for Optimal Tax Efficiency

Mergers and Acquisitions (M&A) is the most popular route used by companies looking to consolidate businesses, expand operations, rationalize holding structures, enhance shareholders' value, meet regulatory requirements, or, in some cases, wade off competition.

Historically, Tax and Regulatory considerations have always assumed great significance while undertaking such M&A activities, especially where the same involves cross-border structures involving multiple jurisdictions.