Buch, Englisch, Format (B × H): 156 mm x 234 mm, Gewicht: 1002 g
Buch, Englisch, Format (B × H): 156 mm x 234 mm, Gewicht: 1002 g
ISBN: 978-1-84766-530-0
Verlag: Bloomsbury
Fachgebiete
Weitere Infos & Material
Introduction;
Part 1: Basic rules:
Corporation tax and chargeable gains; Stamp taxes; Value added tax; EU Legislation;
Part 2: Reorganisations:
Introduction to reorganisations; Reorganisations of share capital; Conversions of securities;
Part 3: Deemed reorganisations:
Introduction to deemed reorganisations; Share-for-share exchanges; Exchanges involving QCBs; Earn-outs; Interaction with substantial shareholdings exemption; Interactions with other legislation; Reorganisations: Anti-avoidance and clearances; Clearances;
Part 4: Reconstructions:
Introduction to reconstructions; Definition of ‘reconstruction’; Company compromises or arrangements; The UK reconstruction reliefs;
Part 5: Mergers:
UK company mergers; Cross-border mergers;
Part 6: Demergers:
Introduction to demergers; Demergers: Legal background; Liquidation distributions; Exempt distributions; ‘Return of capital’ demergers; EU cross-border demergers;
Part 7: Branch incorporations:
Incorporation of non-UK branches; EU branch incorporations.