A Study on the Tax Measures in Taiwan''s Business Mergers and Acquisitions Law
Date Issued
2008
Date
2008
Author(s)
Chen, Ching-Hung
Abstract
The topic of this thesis is “A Study on the Tax Measures in Taiwan’s Business Mergers and Acquisitions Law.” Tax is a legal obligation, thus the study of tax measures begins with the statement of facts (“tatbestand” in German) of tax and tax-exemption rules. In Chapter 1, the thesis states that among all the statement of facts, the subject matter of tax (“steuerobject” in German) is the most important. While the subject matter of tax in a merger and acquisition transactions (M&A transactions) is determined by the subject matter of that transaction, the study of tax exemption rules, or so called tax measures, in M&A transactions naturally begins with the study of the subject matter of that transaction.he Article 4 of Taiwan’s Business Mergers and Acquisitions Law. (2002.02.06 Announced) states that merger and acquisition (M&A) include merger, consolidation, acquisition, and division of a company. The thesis analyses the subject matter each type of M&A transaction in Chapter 2 , and then analyses M&A related tax of each M&A type in Chapter 3 in the following order: (1) Value-Added and Non-Value-Added Business Tax (2) Deed Tax (3) Securities Transactions Tax (4) Stamp Tax (5) Land Value Increment Tax (6) Business Income Tax and (7) Income Tax. he thesis then analyses in Chapter 4 the tax measures related to each tax listed above in Taiwan’s Company Act, Business Mergers and Acquisitions Law, Statute for Upgrading Industries , The Financial Institutions Merger Act, Financial Holding Company Act. In Chapter 5, the thesis introduces the articles related to M&A in the Internal Revenue Code (mainly 26 U.S.C §351 ~ 26 U.S.C §368) and the Umwandlungssteuergesetz (UmwStG) in Germany (German Corporate Reorganization Tax Law). Chapter 6 of the thesis concludes the study and proposes several suggestions regarding the possible improvements of the tax measures described in Taiwan’s Business Mergers and Acquisitions Law.
Subjects
Merger and Acquisition
Subject Matterof Tax
Realization
Ability to Pay Principle
Tax Measures
Type
thesis
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