forward triangular merger การใช้

In a " forward triangular merger ", the buyer causes the target company to merge into the subsidiary; a " reverse triangular merger " is similar except that the subsidiary merges into the target company.
Under the U . S . Internal Revenue Code, a forward triangular merger is taxed as if the target company sold its assets to the shell company and then liquidated, whereas a reverse triangular merger is taxed as if the target company's shareholders sold their stock in the target company to the buyer.