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Vol 21 No 11 Nov/Dec 2016

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Company Reorganisations: Tax and Tax Planning

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ISBN13: 9780406035967
ISBN: 0406035962
Published: December 1994
Publisher: LexisNexis Butterworths
Format: Hardback
Price: Out of print



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.;The third edition has been completely revised and updated and includes a large amount of EC legislation together with a mergers directive which was not available at the time of the 2nd edition.

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