<!doctype html public «-//w3c//dtd html 4.0 transitional//en»> http-equiv=content-type> This work serves the non-expert reader as an introduction to the complex field of mergers and acquisitions (M&A). It uses typical practical examples to explain underlying legal, tax-related, operational, and organizational principles. Numerous practical tips, checklists, and sample formulations help with implementation. It presents proven solutions based on practical experience.