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PRINT THIS PAGE Guide to mergers & acquisitions: Thailand25/10/2006. Source: Baker & McKenzie.
Thailand has different laws and regulations governing different merger & acquisition activities, says Baker & McKenzie. For M&A activities related to a private company, the rules and procesures for merger and acquisition are mainly governed by the Civil and Commercial Code of Thailand. Types of Transactions
There are three main forms of M&A in Thailand (strictly speaking, the concept of "merger" is not recognized in Thai law, there being instead the concept of "amalgamation" but for the purposes of this outline we use the term "merger" in the generally understood sense). Mergers and Aquistions of two or more comapnies into a new company, due to the tax advantage as explained later in this outline. The consideration for shares or assets in the target company may be in the form of cash, shares in the acquiring comapnies, other securities, or a combination of the above. Currently, the Revenue Office has granted a tax exemtion for an asset acquisition transaction. A company willl benefit from this exemption is it acquires the assets of a target company. The details of suech exemption will also be explained later in this guide.
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Baker & McKenzie offers access to broad legal competence in a large number of countries all over the world. The firm employs over 3,000 lawyers at 61 offices in 35 different jurisdictions. Baker & McKenzie's size and international presence lend strength, both locally and globally. http://www.bakernet.com
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