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Jingdong book

跨国并购中的会计处理与税收筹划

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Jingdong book

跨国并购中的会计处理与税收筹划

Name: 跨国并购中的会计处理与税收筹划
Brand: Jingdong book
SKU: 3110028691
Price: 25.96 USD
Availability: OutOfStock

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Content Description

《跨国并购中的会计处理与税收筹划》主要内容包括：跨国并购的时机与目标的选择、宏观经济指标与目标国的选择、宏观经济指标的构成、宏观经济指标与目标国宏观经济态势的判断、宏观经济指标与目标国经济周期的判断、经济周期五个阶段与三类目标企业的财务指标、目标企业的三类指标、三类目标企业指标在经济周期五个阶段的体现、目标国经济周期和国际经济周期与三种能力指标体现、经济周期与并购和“抄底”时机的选择等。

Author Description

段爱群，男，1962年生，经济学博士，法学博士后，财政部财政科学研究所研究员，会计专业和税法专业硕士生导师，大成律师事务所律师。发表研究报告和论文25篇，著有《论WTO中的财政补贴与我国的战略取向》、《法律较量与政策权衡》和《跨国并购方略与财税金融政策问题探析》等专著。财经政策研究与财税法律实务一线操作的经验和体会相结合，并举一反三，融会贯通和强调实证性的价值取向，构成其研究及著作的特色和亮点，也因此得到了相关部门和国家领导人的认可和重视。段爱群博士参与过多个国家政策法律法规起草及其相关专业领域的调研论证，参与多个国家部委级规章的起草和修订，对国家宏观经济政策和宏观调控及其相关金融监管的特点和运行有一定的研究和了解。
值得强调的是，他所承办的包括项目投资总额2200亿元的京沪高铁、西气东输、江阴大桥、黄龙滩水电站等特大型工程项目的股权投资和项目融资，特别是跨世纪并购案——江山制药控制权争夺案中，在交易结构和交易流程和相关法律方案的设计安排方面发挥了其复合型专业结构的优势，体现了其在股权投资并购和项目融资等金融财税领域的研究和实证经验，获得了很好的专业评价。

Catalogue

第一部分总论
第一章跨国并购的时机与目标的选择
第一节宏观经济指标与目标国的选择
一、宏观经济指标的构成
二、宏观经济指标与目标国宏观经济态势的判断
三、宏观经济指标与目标国经济周期的判断
第二节经济周期五个阶段与三类目标企业的财务指标
一、目标企业的三类指标
二、三类目标企业指标在经济周期五个阶段的体现
三、目标国经济周期和国际经济周期与三种能力指标体现
第三节经济周期与并购和“抄底”时机的选择
第四节经济危机中产业结构调整与跨国并购中目标企业的选择
一、选准政府鼓励和支持产业领域的目标企业
二、应选择生产经营方式和技术手段符合政府鼓励和支持的目标企业
三、应选择处在产品生命周期和处于成长期阶段的目标企业
四、PIMS分析方法与成员国政府关于目标企业选定的战略
第二章跨国并购的主体
第一节跨国并购的主体资格
一、主体资格
二、主体跨国性的特点与并购权利能力的取得依据
第二节选择和设计跨国并购主体的模式类型
一、隐名持股式并购主体的选择
二、离岸公司型的跨国并购主体
三、协议控制（VIE）模式
四、有限合伙企业（PE）模式
第三章跨国并购的客体
第一节工程建设和基础设施行业领域及其外资产业政策
一、服务贸易总协定（GATS）对我国工程领域外资准入的影响
二、与工程相关的基础设施领域的外资产业政策
三、扩大外商投资基础设施领域的税收优惠政策
第二节矿产开发领域的外资产业政策
第三节环保节能等低碳经济领域的外资产业政策
第四节并购客体中股权收购与资产收购的区别
第五节竞价购买与协议购买间的衔接问题
……

第二部分分论

Book Abstract

2.保护性条款纷争。自收购协议签订后，原油、天然气等原i材料价格的不断攀升，国内消费市场日益萎缩，金融危机以及经济环境的不断恶化，使化工产业在2008年以来受到了极大的冲击。亨斯迈的净资产在2008年的第一个季度缩水近80%，这对于当初提供高收购价格的瀚森来讲，履行收购协议无疑会受到极大的损失。此时，瀚森首先想到的就是援用协议中作为交易完成先决条件之一的“重大不利变化”条款退出本次交易。
根据双方的约定，重大不利变化是指任何影响目标公司及其子公司财务状况、经营状况的事件的发生，且上述不利变化必须影响到公司的整体，但因为市场的恶化或任何发生于化工企业领域的不利变化等则不属于重大不利变化。
与亨斯迈就其是否发生重大不利变化协商未果后，瀚森于2008年6月18日向法院提起了诉讼，并且在同一天公告了Duff&Phelps出具的一份并购完成后的新公司无偿债能力的报告。
2008年7月2日，亨斯迈向法院提起反诉，称亨斯迈并无任何重大不利变化，并认为瀚森发布无偿债能力报告的行为故意违反了交易协议约定，对亨斯迈造成了侵害，应承担赔偿责任。2008年9月30日，美国特拉华州衡平法院作出判决，驳回瀚森要求认定享斯迈发生重大不利变化的请求。
法院认为，瀚森以高价收购亨斯迈的股权是其长期发展战略的一部分，因此此时的目标公司是否发生重大不利变化，依据的不是短期的得失，而是合理的商业期间内目标公司长期的营利能力。合理的商业期间至少应当以年来计算，而非以月为计算单位。
另外，重大不利变化的判断，不应只集中在收购协议签订至交割日期间营利状况的下降，而是这种下降的趋势会在未来持续很长时间且此种变化可造成重大影响。如果收购方看重目标公司的短期营利能力或短时期内的财务状况，至少应当在重大不利条款中明确表示出来。
……

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Jingdong book

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