Research on Tax Planning in Corporate Mergers and Acquisitions

Abstract

In an era marked by accelerating global economic integration, mergers and acquisitions have emerged as strategic in investigation examines the role of tax planning in M&A transactions through multidimensional analysis of theoretical foundations, policy frameworks, strategic approaches, and practical applications. The findings demonstrate that scientifically-designed tax planning mechanisms can substantially reduce transaction costs, realize synergistic tax benefits, and enhance post-merger organizational value. Incorporating contemporary developments in internationstruments for resource optimization and organizational transformation within modern business ecosystems. This taxation policies, this study presents a structured approach to tax planning across various M&A phases and validates its efficacy through empirical case analysis, offering both theoretical guidance and practical reference points for enterprises engaging in merger activities.