International Journal of Research in Finance and Marketing(IJRFM) Available online at : http://euroasiapub.org/current.php?title=IJRFM Vol. 6 Issue 8, August 2016, pp. 31~38 ISSN(o): 2231-5985 , ,Impact Factor: 5.861 |Thomson Reuters ID: L-5236-2015 International Journal of Research in Finance & Marketing Email:- editorijrim@gmail.com, http://www.euroasiapub.org An open access scholarly, online, peer-reviewed, interdisciplinary, monthly, and fully refereed journals 31 Corporate Restructuring: A Tool for Survival in Competitive World Dr Mahesh. U. Daru* Keywords: Abstract Corporate Restructuring, Merger, Acquisition, Demerger, Takeover Today Corporate restructuring has becomes a buzzword at the time economic downturns. A company going through tough financial scenario needs to understand the process of corporate restructuring thoroughly. Although restructuring is a generic word for any changes in the company, this word is generally associated with financial troubles.With the increasing competition and the economy, heading towards globalization, the corporate restructuring activities are expected to occur at a much larger scale than at any time in the past, and are stated to pay a major role in achieving the competitive edge for India in international market place. Corporate restructuring includes mergers and acquisitions (M&A), amalgamation, take-overs, spin-offs, leveraged buy-outs, buy-back of shares, capital reorganization, sale of business units and assets etc. M&A are the most popular means of corporate restructuring or business combinations. They have played an important role in the external growth of a number of leading companies the world over. This paper is about different aspects related to corporate restructuring. 2395-7492© Copyright 2016 The Author. Published by International Journal of Finance And Marketing. This is an open access article under the All rights reserved. Author Correspondence *Head of Accountancy Department Smt C.D.J Rofel Arts & Smt I.S.R.A Rofel Commerce College Vapi (Gujarat)