Taxation of Company Reorganisations, Pete Miller, George Hardy

Автор: George Hardy
Название: Taxation of Company Reorganisations
ISBN: 1847665306 ISBN-13(EAN): 9781847665300
Издательство: Bloomsbury Academic
Цена: 132000.00 T
Наличие на складе: Невозможна поставка.
Описание: This practical day-to-day guide to the tax provisions of commercial reorganisations and reconstructions enables tax practitioners working in this increasingly important area of UK taxation to accurately negotiate their clients' commercial reorganisation transactions. This new edition is fully revised and updated and covers new legislation relating to the latest implementation of EU Directives into UK tax law. The authors provide clear analysis of all relevant legislation, including the technical and practical consequences of commercial transactions, along with information on transactions of all sizes, from major corporate groups to owner-managed businesses. An essential reference source for tax advisers who need to offer clear guidance to client companies that are reorganising, amalgamating or demerging. Contents: 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.

Автор: Zhao Huimiao
Название: Government Intervention in the Reorganisation of Listed Comp
ISBN: 1108496652 ISBN-13(EAN): 9781108496650
Издательство: Cambridge Academ
Рейтинг:
Цена: 109830.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The book contains in-depth theoretical discussion on legislative bankruptcy goals and administrative goals within the theoretical framework of China`s socialist market economy. It also provides a comprehensive overview of the reorganisation of listed companies, including details from actual legal practice.