EnDepth Advisory by Auaychai shared M&A tax knowledge and observation on 14 June 2024 – บริษัท เอ็นเด็พท์ จำกัด โดยคุณอวยชัย ได้แบ่งปันความรู้เกี่ยวกับประเด็นการควบรวมกิจการทางภาษีอากร เมื่อวันที่ 14 มิถุนายน 2024

On June 14, 2024, Khun Auaychai participated as a speaker at the OmegaWorldClass seminar, where he presented on the topic of “Tax Strategies for Successful Mergers and Acquisitions (M&A).” During my presentation, he provided in-depth insights and observations on several critical areas:

  1. Tax Exemption Schemes in Amalgamations, Entire Business Transfers (EBT) and Mergers
  • M&A Structures: he discussed how various M&A structures can influence the application and effectiveness of tax exemption schemes.
  • Business Combination Forms: he elaborated on how tax exemptions can be strategically utilized under different forms of business combinations, emphasizing practical examples and real-world applications.

2. Tax Treatment of Provision Transfers under the EBT:

  • Employee Benefit Obligations (EBOs): he examined the tax implications of provision transfers specifically under Employee Benefit Obligations.
  • Regulatory Compliance: he detailed the regulatory requirements and compliance measures necessary for optimizing tax treatment during these transfers.

Throughout his presentation, he aimed to equip attendees with actionable strategies and a comprehensive understanding of the intricate tax considerations in M&A transactions. His insights were based on current regulations and best practices, tailored to the needs of professionals involved in high-stakes corporate mergers and acquisitions.