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本文认为跨国并购涉及不同国家的经济利益及法律,而各国关于跨国并购的法律规定存在许多差异,因此在相关法律的适用上需要考虑各国法律的冲突并在此基础上选择合适的准据法,以使跨国并购行为既合法有效又兼顾国家与股东和债权人的利益。
This paper argues that cross-border M & A deals with the economic interests and laws of different countries, and there are many differences in the legal provisions between different countries regarding cross-border M & A. Therefore, it is necessary to consider the conflicts of laws of different countries and select the appropriate applicable law on the basis of the application of relevant laws, So that cross-border mergers and acquisitions are both legitimate and effective and take into account the interests of the state and shareholders and creditors.