What is the difference between merger and amalgamation in Bangladesh?

In Bangladesh, a merger refers to the combination of two or more companies into a single entity, where one company absorbs the other(s) and retains its identity. Amalgamation, on the other hand, involves the consolidation of two or more companies to form a new entity, resulting in the dissolution of the original companies. While both processes aim to achieve synergy and enhance operational efficiency, the legal and structural outcomes differ, with mergers retaining one company's identity and amalgamations creating a completely new company.