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Tax aspects of international acquisitions and alliances: Case study of Belgium

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  • Buelens, Jef

Abstract

The success of acquisitions and mergers, especially internationally, is critically dependent on tax considerations. With special reference to Belgium, but with much wider international implications, Jef Buelens takes potential vendors and purchasers through the tax consequences of asset purchases and share or stock purchase deals in an acquisition, and through tax-free mergers and mergers without benefits. Clearly, great care is needed to make deals tax-efficient.

Suggested Citation

  • Buelens, Jef, 1991. "Tax aspects of international acquisitions and alliances: Case study of Belgium," European Management Journal, Elsevier, vol. 9(2), pages 152-157, June.
    • Handle: RePEc:eee:eurman:v:9:y:1991:i:2:p:152-157
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