Company Reorganisations - Tax and Tax Planning

Download or read book Company Reorganisations - Tax and Tax Planning written by Eric Tomsett and published by Butterworths. This book was released on 1994-12-31 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax implications of company reorganization are likely to be of great complexity. This book explains the principal considerations arising from the types of reorganizations undertaken by both UK and international corporations, and it adopts a transaction-based approach to the subject. The material relating to domestic reorganizations is arranged under six main headings - share reorganizations, mergers and amalgamations, reconstructions, de-mergers, management buy-outs and reorganizations before a sole purchase of own shares. This is followed by an examination of international reorganizations, as applicable to UK companies operating overseas and to overseas companies operating in the UK.