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Strictly from a tax point of view, a buyer generally prefers an asset deal in an acqui

sition.Why?从税收角度来看,买方通常更喜欢收购中的资产交易。为什么?()

A、Thedealenablesthebuyertoavoidtheseller’shiddenliabilities该交易使买方能够避免卖方隐藏的负债

B、Thedealenablesthebuyertowrite-upthetaxbasisoftheseller’sassetsandtoobtainadditionaltaxdepreciationdeductions该交易使买方能够记录卖方资产的税基,并获得额外的税收折旧扣除

C、ThebuyerremainsobligatedfortaxrecapturechargesbutthesehavealowerNPVthancashbenefits买方仍有义务收回税款,但这些有着比现金收益更低的现值

D、Thedifferentialbetweenbookanddeferredtaxassetswilllessen账面与递延税项资产之间的差额将减少

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