Strictly from a tax point of view, a buyer generally prefers an asset deal in an acqui
A、Thedealenablesthebuyertoavoidtheseller’shiddenliabilities该交易使买方能够避免卖方隐藏的负债
B、Thedealenablesthebuyertowrite-upthetaxbasisoftheseller’sassetsandtoobtainadditionaltaxdepreciationdeductions该交易使买方能够记录卖方资产的税基,并获得额外的税收折旧扣除
C、ThebuyerremainsobligatedfortaxrecapturechargesbutthesehavealowerNPVthancashbenefits买方仍有义务收回税款,但这些有着比现金收益更低的现值
D、Thedifferentialbetweenbookanddeferredtaxassetswilllessen账面与递延税项资产之间的差额将减少