Zusammenfassung
An example of a stunningly successful merger was Procter & Gamble’s 2005 acquisition of Gillette. While some cost synergies were realized, the real payoff came because each company independently recognized that it had the permission to expand what it was offering to its core customers and that the capabilities to deliver on this potential resided in the other company. Gillette dominated the men’s shaving market with its Mach series of razors.
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Literatur
Alan Lewis and Dan McKone, “So Many M&A Deals Fail Because Companies Overlook This Simple Strategy“, 2016, Havard Business Review
Jens Wittendorff, “The Arm’s-Length Principle and Fair Value: Identical Twins or Just Close Relatives?”, 2011, Tax Notes International
OECD, „Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen“, 2015, OECD.
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Schmidtke, R. (2017). IP-Strukturierung nach M&A Deals – aktuelle Entwicklungen unter Berücksichtigung von BEPS. In: Kraft, W., Striegel, A. (eds) WCLF Tax und IP Gesprächsband 2016. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-19285-3_14
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DOI: https://doi.org/10.1007/978-3-658-19285-3_14
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