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Author: W. Eugene Seago Publisher: Business Expert Press ISBN: 1948580683 Category : Business & Economics Languages : en Pages : 104
Book Description
The Tax Aspects of Acquiring a Business is a guide written to the tax considerations that must be weighed when acquiring an existing business, whether the business is conducted as a proprietorship, partnership, Limited Liability Company, S corporation, or a C corporation. The book looks at the transactions from the point of view of the seller as well as the buyer. This symmetrical view is presented because the tax effects on the seller will influence the acceptable terms for the deal. The author describes the tax consideration in quantifiable terms by demonstrating the actual calculations that must be made to evaluate the after-tax consequences of the terms of an acquisition agreement.
Author: W. Eugene Seago Publisher: Business Expert Press ISBN: 1948580683 Category : Business & Economics Languages : en Pages : 104
Book Description
The Tax Aspects of Acquiring a Business is a guide written to the tax considerations that must be weighed when acquiring an existing business, whether the business is conducted as a proprietorship, partnership, Limited Liability Company, S corporation, or a C corporation. The book looks at the transactions from the point of view of the seller as well as the buyer. This symmetrical view is presented because the tax effects on the seller will influence the acceptable terms for the deal. The author describes the tax consideration in quantifiable terms by demonstrating the actual calculations that must be made to evaluate the after-tax consequences of the terms of an acquisition agreement.
Author: W. Eugene Seago Publisher: ISBN: 9781948580670 Category : Business enterprises Languages : en Pages : 0
Book Description
Tax considerations are seldom the determining factor in deciding whether to purchase a business. However, taxes often affect the price and form (e.g., purchase of stock or purchase of assets) the acquisition takes. This is true because the form of the transaction affects the buyer's present value of after-tax future cash flows and therefore the price the seller will receive. The tax implications of the purchase and sale of a business largely depend upon who the buyer and seller are and what is being bought and sold. The business being purchased may be an unincorporated proprietorship, a single owner limited liability company (LLC), a partnership (or an LLC with more than one member), a C corporation, or an S corporation. The form of the sale (asset or stock) affects the character of the seller's gain (ordinary or capital) and the buyer's basis of the assets. The buyer's basis will eventually become tax deductions. Just as the price the buyer is willing to pay is based on the projected present value of the after-tax proceeds, the price that is acceptable to the seller will depend upon his or her expected after-tax proceeds. Each party must be aware of the other party's tax consequences to achieve a rational agreement.
Author: Joseph B. Darby Publisher: CCH ISBN: 9780808014706 Category : Business & Economics Languages : en Pages : 542
Book Description
"Buying and selling a business is a challenging process. It involves rituals and interactions that are sometimes eerily similar to the courtship dynamic between a human couple. While many business courtships end in an economic marriage, plenty of others fail and for a variety of reasons. Many unsuccessful business negotiations could have made sense, but ultimately floundered, because negotiations went badly awry at some crucial point. CCH's brand-new Practical Guide to Mergers, Acquisitions and Business Sales by seasoned business transaction attorney and author, Joseph B. Darby III, J.D., not only explains the tax aspects of buying and selling a business, but examines the special art of closing major business transactions successfully through an understanding of the tax consequences of the deal. ; There also are two other parties with a major economic stake in a business merger, acquisition or sale: the federal government and (usually at least one) state government. The role of a tax adviser on an business acquisition transaction is to make everyone aware that there are two "silent partners" in the room at all times and that the Buyer and Seller have a common interest in cutting the silent partners out of the deal or reducing their take. The purpose and mission of Practical Guide to Mergers, Acquisitions and Business Sales is to teach practitioners and business stakeholders how to pare the tax costs of transactions to the absolute minimum, within the boundaries of ethical and appropriate tax reporting."--Publisher's website.
Author: Joseph B. Darby Publisher: ISBN: 9780808018841 Category : Business & Economics Languages : en Pages : 500
Book Description
Practical Guide to Mergers, Acquisitions and Business Sales (Second Edition) by seasoned business transaction attorney and author, Joseph B. Darby III, J.D., not only explains the tax aspects of buying and selling a business, but examines the special art of closing major business transactions successfully through an understanding of the tax consequences of the deal. Buying and selling a business is a challenging process. It involves rituals and interactions that are sometimes eerily similar to the courtship dynamic between a human couple. While many business courtships end in an economic marriage, plenty of others fail and for a variety of reasons. Many unsuccessful business negotiations could have made sense, but ultimately floundered, because negotiations went badly awry at some crucial point.
Author: W. Eugene Seago Publisher: Business Expert Press ISBN: 1953349412 Category : Business & Economics Languages : en Pages : 123
Book Description
This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied. For a variety of reasons, corporations can achieve business efficiencies by dividing into two or more entities. The tax consequences of the division could be that both the corporation and the shareholders must recognize taxable income, which often renders the division unfeasible. In order to neutralize the tax effects of business-motivated decisions to divide the corporation, the tax law provides the means for the division to be accomplished without immediate tax consequences for the corporation and its shareholders. The enabling provisions are necessarily complex so as to prevent their exploitation and bring together several other corporate tax concepts dealing with dividends and reorganizations. Moreover, the rules have often changed. This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied. The author also provides numerous diagrams that summarize actual transactions.
Author: Philip Cooke Publisher: Springer ISBN: Category : Business & Economics Languages : en Pages : 160
Book Description
Compilation of country studies by various contributors dealing in a comparative way with the taxation and other related aspects of acquisitions and mergers, both at the domestic level and cross-frontier. Includes general report and country reports on Belgium, Canada, Denmark, France, Germany, Ireland, Italy, Netherlands, Spain, United Kingdom and United States of America.
Author: Roger Hussey Publisher: Business Expert Press ISBN: 1946646873 Category : Business & Economics Languages : en Pages : 132
Book Description
Business has become more international and more complex. Whether you are a manager, a student, or someone generally interested in corporate financial information, you want information and you want to understand that information. Companies in all countries are required to generate financial information, if for no other reason than to settle their tax obligations. If you are interested in the larger companies, such as those listed on a stock exchange, they must make financial information public, and the nature and type of that information is strictly regulated. Companies must comply with accounting standards. Many countries use the International Accounting Standards issued by the IFRS Foundation. This is a not-for-profit international organization that has developed a single set of high-quality global accounting standards. These standards can be complex, but this book explains clearly the main requirements.
Author: Gerald Trites Publisher: Business Expert Press ISBN: 1637420692 Category : Business & Economics Languages : en Pages : 175
Book Description
How and why do corporations use the internet for reporting to their stakeholders? How and why has corporate reporting extended beyond financial reporting to include environmental, social, and governance (ESG) reporting and even integrated reporting. The major drivers of modern reporting have changed, to include data driven decision making, big data, and advanced analytics, as well as the use of electronic representations of data with tools such as XBRL. Here we explore the various vehicles for using the internet, including social media and blogs as well as corporate websites and the websites of regulators. And we delve into the impact of portable devices, like smartphones and tablets. Corporate reporting on the internet is changing fast because of changes in technology and stakeholder expectations. Companies are having a hard time keeping up. This book offers a roadmap to follow–a roadmap to start on now. Most importantly, the book lays out a strong case for integrated reporting and shows how reporting on the internet is ideally suited to the creation of integrated reports. This book is of interest to executives in charge of the reporting function for their companies, students of accounting and management, and to serious investors and others with a strong interest in corporate reporting and the direction in which it is headed.
Author: Roger Magnuson Publisher: Juris Publishing, Inc. ISBN: 1578233127 Category : Corporation law Languages : en Pages : 790
Book Description
A Comprehensive reference and treatise, Advising Minnesota Corporations and Other Business Organizations examines thoroughly, with detailed commentary and analysis, the issues confronting a business, from initial promotion and start-up, through governance, financial distress, confrontation and litigation, to dissolution. It answers the most critical questions that arise at a board meeting, discussing internal corporation decisions, and offers advice on external legal issues including advertising, labor and employment, international trade, copyright and intellectual property, bankruptcy, and domestic relations. Written by two leading authorities and boasting over 30 contributing authors who practice variously at large full-service law firms, "in house," and in smaller specialized firms; Advising Minnesota Corporations and Other Business Organizations is a required resource and reference work for every Minnesota lawyer. Business lawyers and general counsel will find this work indispensable, and lawyers in every area of practice will use this treatise to address common problems arising in the context of the business lives of their clients. Value Package
Author: W. Eugene Seago
Author: W. Eugene Seago
Author: W. Eugene Seago
Author: Joseph B. Darby
Author: Joseph B. Darby
Author: W. Eugene Seago
Author: Philip Cooke
Author: John Clark
Author: Roger Hussey
Author: Gerald Trites
Author: Roger Magnuson