Guide to Takeovers & Mergers

Guide to Takeover and Mergers deals with the law on mergers and amalgamations with reference to corporate as well as tax law. It focuses specially on contemporary issues like the Takeover Code, demergers, and accounting standards issued on the subject. The book incorporates pertinent cases in a concise and systematic manner to ensure clarity amongst the practitioners regarding the scope and significance of rulings laid down by the Courts in relation to mergers, demergers and schemes involving debt and capital restructuring. The narrative is jargon free to the greatest extent possible and is ideal even for those who do not have a specialist background in the field. Salient Features: • Thematic commentary on takeovers and merger. • Analyses the provisions of Companies Act, 2013 in comparison with the erstwhile provisions under Companies Act, 1956. • Comprehensive coverage of the legal framework governing mergers and amalgamations including: - SEBI Takeover Code - Accounting Standards - Tax provisions