china law
Lehmanlaw

What is the general tax consequence of a merger in China?

What is the general tax consequence of a merger in China?

A merger is a tax free acquisition in China and the taxes on the accrued economic benefits of the sellers will be deferred until they re-sell their shares at a future time. At the same time, the acquirer will inherit the tax base of the acquired assets and assume the liabilities of the merged company.


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