In order to achieve long-term and stable development, the firm must constantly innovate its business development model, and cross-border mergers and acquisitions and equity investment are one of the most important ways. Under the current international economic situation, many companies are engaged in cross-border mergers and acquisitions. The current international situation provides more opportunities for the development and implementation of cross-border mergers and acquisitions and equity investment, but it also faces many risk factors. Therefore, companies should reduce the risk of M&A and create favorable conditions for cross-border M&A and equity investment.

Yijin Bao. Tax Analysis of Cross-border M&A and Equity Investment. The Frontiers of Society, Science and Technology (2023) Vol. 5, Issue 7: 37-42. https://doi.org/10.25236/FSST.2023.050707.

[1] Wang Yun (2014). Cross-border mergers and acquisitions and equity investment tax research [J]. Chinese and foreign corporate culture (next issue), no.6, p. 152.

[2] Yang Li, Zhou Shuang (2011). Analysis of foreign investors’ merger and acquisition of domestic enterprises by equity [J]. China Commerce and Trade, no. 34, pp. 211-212.

[3] Tang Erhui (2016). An empirical study on the discount rate of private equity in cross-border M&A investment in China [D]. Shanghai: Shanghai Jiaotong University.

[4] Hao Jiaying (2020). Study on the influence of cultural distance on cross-border equity investment [D]. Beijing: university of international business and economics.

[5] Chen Silin (2019). Research on the influence of ownership structure on the performance of China’s A-share listed companies after cross-border mergers and acquisitions [D].Shanghai: Shanghai University of Finance and Economics.