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Author:
Publisher:
ISBN: 9780779822874
Category : Corporate reorganizations
Languages : en
Pages : 0
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Book Description
Author:
Publisher:
ISBN: 9780779822874
Category : Corporate reorganizations
Languages : en
Pages : 0
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Book Description
Author: Pete Miller
Publisher: Bloomsbury Publishing
ISBN: 1526511509
Category : Business & Economics
Languages : en
Pages : 792
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Book Description
Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)
Author: K. A. Siobhan Monaghan
Publisher:
ISBN: 9780779851843
Category : Consolidation and merger of corporations
Languages : en
Pages : 751
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Book Description
Author: George Hardy
Publisher: Bloomsbury Publishing
ISBN: 1780438648
Category : Business & Economics
Languages : en
Pages : 673
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Book Description
This book is a comprehensive and readable introduction to the complex set of UK tax rules that relate to all types of company reorganizations including reconstructions, amalgamations, and demergers. It describes the relevant personal income tax and pensio
Author: Richard Fisher Peirce
Publisher:
ISBN:
Category :
Languages : en
Pages : 328
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Author: John Winfield Scott
Publisher:
ISBN:
Category : Corporate reorganizations
Languages : en
Pages : 168
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Book Description
Author: Domingo J. Jiménez-Valladolid de l'Hotellerie Fallois
Publisher:
ISBN: 9789087222277
Category : Consolidation and merger of corporations
Languages : en
Pages : 442
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Book Description
Reorganization Clauses in Tax Treaties' analyses the tax consequences of corporate reorganizations in the context of tax treaty models and the solutions adopted in the global tax treaties network. The book also proposes solutions to be implemented in the model tax treaties in order to deal with cross-border reorganizations.0 Taxation of mergers and corporate reorganizations is often regarded as one of the most complex aspects of developed tax systems. Contrary to the general realization principle, transfers of assets and liabilities in the course of corporate reorganizations are not taxed when they occur. Instead, recognition of the capital gains arising from such transfers is deferred through different mechanisms under preferential tax regimes with the objective of granting corporate reorganizations a tax neutral treatment.0 However, this tax neutrality might be jeopardized when the effects of corporate reorganizations cross borders. So long as tax treaties do not cater for any special provisions dealing with the effects of corporate reorganizations, cross-border reorganizations will be hampered with the risks of overtaxation, while at the same time global tax neutrality will be compromised due to the inconsistent tax treatment of these transactions from a cross-border perspective.0 Only a few countries have dealt with issues originating from cross-border reorganizations in their tax treaty network. Nonetheless, the solutions adopted in the current situation do not provide satisfactory results when analysing the tax consequences of corporate reorganizations from a global perspective.
Author: Arnold Rudolph Ruprecht Baar
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 572
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author: Robert S. Holzman
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 512
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Book Description
