https://www.taxtmi.com/article/detailed?id=12936 Mergers and acquisitions in India require careful tax structuring, with capital gains tax treatment as a primary consideration and statutory exemptions for reorganisations; preservation of tax attributes through rules on carrying forward losses and unabsorbed depreciation depends on satisfying conditions such as asset retention and prior industrial activity. Indirect tax, stamp duty and cross border rules - including GST treatment of asset versus going concern transfers, transfer pricing, DTAA relief and the Equalization Levy - materially affect deal design and tax economics. en-us Wed, 18 Sep 2024 07:55:11 +0530 Wed, 18 Sep 2024 07:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12936 Mergers and acquisitions in India require careful tax structuring, with capital gains tax treatment as a primary consideration and statutory exemptions for reorganisations; preservation of tax attributes through rules on carrying forward losses and unabsorbed depreciation depends on satisfying conditions such as asset retention and prior industrial activity. Indirect tax, stamp duty and cross border rules - including GST treatment of asset versus going concern transfers, transfer pricing, DTAA relief and the Equalization Levy - materially affect deal design and tax economics. Articles Other Topics Wed, 18 Sep 2024 07:55:11 +0530 https://www.taxtmi.com/article/detailed?id=12936