Research on tax planning for location choice of cross-border mergers and acquisitions

When enterprises choose locations of cross-border mergers and acquisitions, they are often influenced by tax environmental factors in mergers and acquisitions locations, and these factors exists interest conflict of tax and non tax, these make M&A enterprise be in a dilemma in location choice, this issue can not be solved by previous evaluation method. Through introduction of explicit tax and implicit tax concept, tax environmental factors were summarized on the basis of analyzing explicit tax and implicit tax factors of locations choice of cross-border M&A, builds comprehensive evaluation index system on tax environment in location choice of cross-border M&A and BP neural network model with comprehensive evaluation functions, we can determine the merits of tax environment in M&A locations, so that location choice of cross-border M&A will become more easily, and take the United States as an example to verify validity of the model.