This article is part of a comparative survey based on selected papers presented at the Baker & McKenzie 23rd Annual Asia-Pacific Tax Conference held in Bangkok, Thailand on 1 and 2 November 2007. After an introduction on the most common form of a corporate restructuring the article deals with a comparative study of the applicable taxes to various forms of corporate restructuring, in particular income tax, VAT and stamp duty that could apply to both domestic and cross-border transactions, while the last part deals with other issues that may arise with regard to cross-border acquisitions.