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China mergers, acquisitions and reorganisation tax guide (2nd Edition)


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On 26 July 2010, the State Administration of Taxation released the Implementation Rules to further clarify the tax treatments of the major forms of M&A transaction which were previously covered in the M&A Tax Rules and stipulate the filing and documentation requirements. With M&A activity in China continuing to grow at an increasing pace, companies with plans to restructure should be aware of the significant changes made. With the introduction of a more structured and transparent reorganization tax regime, the M&A Tax Rules and its Implementation Rules will significantly influence future M&A and restructuring activities in China.

This publication outlines the various forms of M&A transaction: equity acquisition, asset acquisition, merger, split, change in legal form, and debt restructuring, and their further classifications into Special Organization and Ordinary Organization. As some transactions involve a liquidation of company, the piece also provides a discussion on the new liquidation rule (Caishui [2009] No. 60) and its implications.

Download the sample pages below or reach out to your Deloitte Tax professional for further discussion.

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