Merger control & taxation of cross - border merger and acquisitions in Australia, New Zealand, and India: a comparative analysis

Tiwari, Avin and Shukla, Gaurav (2021) Merger control & taxation of cross - border merger and acquisitions in Australia, New Zealand, and India: a comparative analysis. Chanakya National Law University Journal, 9 . pp. 186-203. ISSN 0976-805X

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Abstract

Over the past decades, the APEC region’s economic boom has compelled world economies to sit up and take notice. Much of this economic upsurge is attributed to the increased inflow of FDI by way of cross-border M&A’s in the APEC Countries, which have successfully contributed to making a competitive and favourable business environment for the same. Under this backdrop, the authors analyze the present legal landscape of the key economic players (Australia, New Zealand, and India) in the APEC region to understand the legal and policy vocabulary that created such favorable scenarios. Furthermore, the authors use macro-economic country-wise data from these three players to examine their cross-border M&A trends over the past decade, from 2009 to 2018. This paper scrutinizes the effects and role of legal policy and taxation on cross-border M&As. Authors make a deliberate attempt to suggest legal, policy measures and a roadmap for increasing FDI for host countries via cross-border M&As by comparatively analyzing the legal regime of powerhouse APEC giants like Australia and New Zealand with that of emerging Asian giants, India. While scrutinizing the common factors and indicators that acted as a catalyst in this economic boom, the authors observe that favourable corporate and tax laws were the key denominators that resulted in a positive effect on cross-border M&A’s.

Item Type:	Journal Article
Subjects:	H Social Sciences > HJ Public Finance K Law > K Law (General)
Divisions:	School of Law and Social Sciences (SoLaSS)
Depositing User:	Ms Shalni Sanjana
Date Deposited:	28 Jun 2022 01:11
Last Modified:	28 Jun 2022 01:11
URI:	http://repository.usp.ac.fj/id/eprint/13516

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