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Downstream Merger |
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Downstream Merger A merger in which a partially-owned subsidiary takes over its parent company. Contrary to the belief of some, the accounting of a downstream merger is different from a pooling of interests. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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Then came the 1997 US downstream merger of Shell and Texaco for one venture, Equilon Enterprises, and one of Shell and Star Enterprise (50-50 Texaco and Saudi Aramco) for In the next section, we will compare the equilibrium outcome of an upstream merger with that of a downstream merger where there are secret contracts. Although a downstream merger of a parent company into its subsidiary may have different tax consequences from a liquidation of the subsidiary into the parent,(93) in either case intercompany gain with respect to a prior transfer of the subsidiary's stock would be taken into account. |
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