Month: May 2014

By KPMG Introduction This chapter provides insight into tax issues that need to be considered when mergers and acquisitions (M&A) are

Introduction Despite internal economic challenges and slower global economic growth than forecast, Brazil remains attractive for foreign investors due to

Introduction The People’s Republic of China’s (PRC) tax provisions relevant to mergers and acquisitions (M&A) changed significantly with the introduction

Introduction The Australian tax system is subject to ongoing legislative change and contains complex rules that, together with commercial and

Abstract This case provides students the opportunity to apply strategic variance analysis (SVA) methodology in analyzing the performance changes realized