Brief Course Description
1. Course Title:
Tax in M&A
2. Language of Instruction:
Tiếng Việt
3. Course Code:
TAX504077
4. Credits:
3
5. Course Objectives:
The motivation behind M&A generally given is that two separate companies together create more value compared to being on an individual stand. With the objective of wealth maximization, companies keep evaluating different opportunities through the route of merger or acquisition. One of the most important considerations should be taken into account is the tax aspects. The aim of this course is to offer the students a systematic and comprehensive way to treat tax issues in M&A transactions.
6. Brief Description of Course Content:
The motivation behind M&A generally given is that two separate companies together create more value compared to being on an individual stand. With the objective of wealth maximization, companies keep evaluating different opportunities through the route of merger or acquisition. One of the most important considerations should be taken into account is the tax aspects.
The aim of this course is to offer the students a systematic and comprehensive way to treat tax issues in M&A transactions. The course has six chapters. Chapter 1 discusses the company’s strategies and describes the M&A transactions. Chapter 2 presents the system of tax in Viet Nam and identifies the tax aspects of M&A. Chapter 3 focuses on the indirect taxes. Chapter 4 focuses on the direct taxes. Chapter 5 analyses the tax risk compliance in M&A. Chapter 6 introduces the tax issues in M&A transactions in the World.