成人小说亚洲一区二区三区,亚洲国产精品一区二区三区,国产精品成人精品久久久,久久综合一区二区三区,精品无码av一区二区,国产一级a毛一级a看免费视频,欧洲uv免费在线区一二区,亚洲国产欧美中日韩成人综合视频,国产熟女一区二区三区五月婷小说,亚洲一区波多野结衣在线

立即打開
輝瑞收購艾力建告吹

輝瑞收購艾力建告吹

Pamela Barbaglia 2016年04月07日
輝瑞和艾爾建一直都有一套退出策略。雙方都同意,如果美國出于聯(lián)邦稅收目的,對法律進(jìn)行了不利于此次收購案的修改,導(dǎo)致合并后的公司被視為一家美國國內(nèi)的公司,那么雙方中的任何一方都有權(quán)終止交易。

據(jù)一位消息人士本周二透露,由于美國財(cái)政部出臺了旨在遏制相關(guān)避稅交易的新政,美國輝瑞制藥公司(Pfizer)目前已傾向于放棄以1600億美元收購艾爾健公司(Allergan,總部位于愛爾蘭的都柏林)的合同。

這位要求匿名的消息人士表示,本周二,兩家公司及雙方律師仍在繼續(xù)就如何應(yīng)對財(cái)政部新政進(jìn)行討論,但目前仍未達(dá)成任何最終決定。

輝瑞原本計(jì)劃在與艾爾健合并后,將新的公司總部遷至愛爾蘭。目前輝瑞公司不愿意就交易條款進(jìn)行更改,然而根據(jù)美國財(cái)政部的稅收新政,輝瑞在并購后即使“遷都”至愛爾蘭,也無法享受到稅收上的優(yōu)惠。

輝瑞和艾爾建都拒絕對此事發(fā)表評論。

本周一,美國財(cái)政部出臺了一系列新政,禁止企業(yè)出于少繳稅的目的,通過與一家較小的公司進(jìn)行合并遷址至海外低稅負(fù)國家,而將核心業(yè)務(wù)與管理層繼續(xù)留在美國運(yùn)營的的“稅負(fù)倒置”行為。

輝瑞公司擔(dān)心,奧巴馬政府可能會為了阻止一筆交易而再次改變游戲規(guī)則。

這名消息人士表示,輝瑞公司的律師已經(jīng)為兩家公司提出了變通方案來挽救這筆稅負(fù)倒置案,但雙方對該變通方案都不熱衷。

他指出:“輝瑞已經(jīng)意識到,財(cái)政部將會繼續(xù)否決它可能提出的任何解決方案。”

擺在此次收購案面前的一個(gè)主要障礙是,美國財(cái)政部決定,對收購美國資產(chǎn)的外國公司施加為期三年的限制,以免相關(guān)外資通過收購美資,來規(guī)避日后進(jìn)行稅負(fù)倒置的所有權(quán)門檻。

這也就意味著艾爾健公司最近的幾筆交易——包括以660億美元并購艾爾健Plc公司(Allergan Plc)和阿特維斯Plc公司(Actavis Plc),以250億美元收購森林實(shí)驗(yàn)室(Forest Laboratories),以及以50億美元收購華納奇考特公司(Actavis Plc)——以上這幾筆交易在計(jì)算艾爾健公司的體量時(shí)都不會被計(jì)算在內(nèi),因而艾爾健也就無法通過這筆收購案的“所有權(quán)門檻”。

該消息人士還表示,財(cái)政部的新政在此時(shí)出臺,對于輝瑞來說相當(dāng)意外,因?yàn)檩x瑞對此次斥資1600億美元收購艾爾健信心十足。他表示,輝瑞公司的管理層原本以為,財(cái)政部會在去年年底出臺針對稅負(fù)倒置的政策,當(dāng)時(shí)兩家公司還在想方設(shè)法規(guī)避現(xiàn)有法規(guī)。

不過該消息人士還表示,輝瑞和艾爾建一直都有一套退出策略。雙方都同意,如果美國出于聯(lián)邦稅收目的,對法律進(jìn)行了不利于此次收購案的修改,導(dǎo)致合并后的公司被視為一家美國國內(nèi)的公司,那么雙方中的任何一方都有權(quán)終止交易。

根據(jù)雙方的并購合同,在此情況下,提出終止合同的一方將向?qū)Ψ街Ц?億美元的費(fèi)用。

輝瑞公司首席執(zhí)行官晏瑞德(Ian Read)自從2014年放棄了收購英國制藥商阿斯利康(AstraZeneca)以來,就一直在孜孜不倦地尋找另一個(gè)并購伙伴,以將公司注冊地遷至歐洲。

該消息人士指出,晏瑞德堅(jiān)信,輝瑞與艾爾健的并購案是符合行業(yè)邏輯的,合并后的公司也能夠?qū)崿F(xiàn)節(jié)省稅負(fù)的目標(biāo)。但美國財(cái)政部的新政已經(jīng)令他萌生了退意,他也不愿意與美國有關(guān)當(dāng)局打一場官司。(財(cái)富中文網(wǎng))

譯者:樸成奎

Drugmaker Pfizer is leaning towards abandoning its $160 billion agreement to buy Allergan in light of the U.S. Treasury’s new measures to curb such tax evading deals, a source familiar with the situation said on Tuesday.

The discussions between the two companies and their lawyers are set to continue for the remainder of Tuesday and no final decision has been made, the source said, speaking on condition of anonymity.

However, Pfizer is not willing to change the terms of its deal with Allergan which, under the new tax rules, would no longer benefit from the move to Ireland, the source said.

Pfizer and Allergan declined to comment.

The U.S. Treasury Department took new steps on Monday to curb tax-driven corporate inversions whereby companies seek to slash their tax bills by redomiciling overseas, though their core operations and management usually remain in the United States even as they claim a new tax home.

Pfizer is concerned U.S. President Barack Obama’s administration could change the rules again to thwart a deal.

The source said the company’s lawyers have presented alternative ways for the two companies to salvage the inversion but there was little appetite for it.

“Pfizer is aware that the Treasury will keep ruling against any solution it can come up with,” he said.

One of the main hurdles to the deal was Treasury’s decision impose a three-year limit on foreign companies bulking up on U.S. assets to avoid ownership limits for a later inversion deal.

This means Allergan’s latest deals — which include the $66 billion merger of Allergan Plc and Actavis Plc, the $25 billion purchase of Forest Laboratories and the $5 billion takeover of Warner Chilcott – will not be counted and the business will fail to meet the ownership math for the deal.

The source said the new rules came as a surprise as Pfizer was confident of delivering on its $160 billion proposed merger with Allergan. He said the management was rather expecting the Treasury to rule against inversions towards the end of last year when the two companies were looking at ways to bypass the existing law.

Pfizer and Allergan have always had an exit strategy in place, the source said. The two drugmakers agreed that either party may terminate the deal if an adverse change in U.S. law would cause the combined company to be treated as a U.S. domestic corporation for federal income tax purposes.

The terminating party would have to pay the other company up to $400 million for its expenses, according to the merger agreement.

Pfizer’s Chief Executive Ian Read has tirelessly worked to find a merger partner and redomicile the business in Europe since dropping a takeover bid for British drugmaker AstraZeneca in 2014.

The source said Read firmly believes in the industrial logic of a deal with Allergan and the tax savings that the combined entity would achieve, but he has been put off by the Treasury’s latest measures and is unwilling to fight a legal battle with the U.S. authorities.

掃碼打開財(cái)富Plus App
国产免费AV片在线播放| 青春草无码精品视频| 久久精品无码专区免费青青| 亚洲欧美高清一区二区三区| 免费中文熟妇在线影片| 亚洲精品无码久久| 好爽好紧好大的免费视频国产| 日本免费高清视频二区| 亚洲欧美日韩综合网站色aa| 9 9久热RE在线精品视频| 久久精品免费一区二区三区| 久久久久久精品免费无码无| 久久精品极品盛宴观看| 国产女人喷液过程视频| AAA国产亚洲悠悠久久香蕉网| 国产h肉在线视频免费观看| 日本高清视频中文无码不卡| 久久精品国产99国产精品最新| 久久国产精品99国产精| 中文字幕一区二区三区色| 亚洲欧美日韩综合久久久久| 美女视频黄频A免费高清不卡| 韩国男男腐啪gv肉视频| 精品乱子伦一区二区三区| 无人区乱码二线三线| 非洲黑人吊巨大VS亚洲女| 欧美激情欧美精品一区二区| 日韩欧美国产高清在线观看| 精品国产乱码久久久久久蜜桃网站| 日韩精品久久无码人妻中文字幕| 吃奶呻吟打开双腿做受动态图| 日韩精品一区二区三区视频| 中文字幕在线亚洲一区二区三区| a级毛片免费高清毛片视频| 国产精品一久久香蕉国产线看| 国产V欧美V日韩在线观看| 国产午夜无码视频在线观看| 亚洲国产成人VA在线观看| 久久人人爽人人爽人人片AV麻烦| 国产电影无码午夜在线播放| 亚洲国产精品无码久久|