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Fusions et acquisitions en Inde : un aperçu des aspects réglementaires et fiscaux

Author

Listed:
  • Kalpesh Maroo
  • Bobby Parikh
  • Sharath Rao

Abstract

Since the mid-1990s, mergers and acquisitions have become frequent in India because of economic liberalisation and structural reforms. In 2011, India was the second emerging country after China where such operations became a regular phenomena. This article examines the legal and fiscal environment and highlights the constraints to which Indian and foreign companies are subjected when undertaking such operations. In the second section, it analyses a certain number of typical examples to demonstrate the need for a better understanding of such constraints. Classification JEL: G34, K22, O53.

Suggested Citation

  • Kalpesh Maroo & Bobby Parikh & Sharath Rao, 2012. "Fusions et acquisitions en Inde : un aperçu des aspects réglementaires et fiscaux," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 199-212.
    • Handle: RePEc:cai:refaef:ecofi_107_0199
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    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • O53 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Asia including Middle East

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