dc.contributor.author | Nyapara, Elisha O | |
dc.date.accessioned | 2019-01-14T08:21:14Z | |
dc.date.available | 2019-01-14T08:21:14Z | |
dc.date.issued | 2018 | |
dc.identifier.uri | http://hdl.handle.net/11295/104585 | |
dc.description.abstract | In recent times, mergers and acquisitions have become a prevalent research area, not only for academia, but equally for tax practitioners as well. With proliferation of mergers and acquisitions domestically and internationally, the common denominator that is central to the success of the transaction is the tax dimension. Taxation has become an important due diligence factor in the completion of mergers and acquisitions. Greater deal of attention has been paid on tax aspects of mergers and acquisitions. Understandably so, countries have devoted substantial effort in their tax codes to ensure certainty and efficiency in taxation of M&A transactions.
In light of the above, this study is premised on the assessing the efficacy of Kenya’s Income Tax Act in dealing with ensuing issues in mergers and acquisitions. In critically examines this subject in both the domestic and cross border context of mergers and acquisitions. | en_US |
dc.language.iso | en | en_US |
dc.publisher | University of Nairobi | en_US |
dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
dc.subject | Taxation Of Mergers And Acquisitions | en_US |
dc.title | Taxation of Mergers and Acquisitions Under the Income Tax Act of Kenya | en_US |
dc.type | Thesis | en_US |