期刊名称:International Business & Economics Research Journal
印刷版ISSN:1535-0754
电子版ISSN:2157-9393
出版年度:2013
卷号:12
期号:1
页码:1-16
语种:English
出版社:The Clute Institute for Academic Research
摘要:The way in which a business manages tax risk may affect both the financial performance and the reputation of the business. The purpose of this article is to assist decision makers and advisors in the tax risk management process by providing a practical tool to assist them in the identification of the tax risks associated with the sale of a business. This risk identification tool will enable the contracting parties to embark on a proactive risk assessment process with the ultimate goal of planning the transaction in a tax efficient manner and successfully navigating the tax minefield that is inherent in the sale of a business.
关键词:Business Combinations;Tax Risk Assessment;Sale of a Business