أثر الضريبة على الشركات المستحوذ عليها

Abstract EN

The aim of the research is to show the independent definition of the company acquired by the holding company, to explain the concept of the tax system and to identify the parties to the tax process, with the definition of the tax and its role towards the acquired companies with the treatment of tax evasion, and the survival of the acquired company enjoys the moral personality and financial value without the result of the arrest of the disappearance or loss To its independent character only if it is fully integrated after the acquisition.

Methodology : The research aims at analyzing the methodology, comparing the laws and reaching conclusions, recommendations and suggestions.

The main results of the study : Some companies seek to combat tax evasion by practicing their business through companies that have been acquired, and some companies deliberately through the acquisition and control of other companies with the appointment of its headquarters outside the country in which the administration actually practice to violate the law tax evasion, and should be taken Taking into account the difference between the acquired company (acquired) as a stand-alone company before being acquired by the acquiree (the holding company) and the subsidiary company from another company.