基本説明
Publication delayed (Originally scheduled in September 2004). On all relevant aspects of tax, law and accountancy relating to the entire transacion cycle of company reorganisations.
Full Description
Tolley's Taxation of Company Reorganisations is a clearly structured, comprehensive and practical guide to all issues surrounding company reorganisations, mergers and reconstructions.Arranged by situations, main subjects covered include: restructurings and incorporation; internal reorganisations; reorganisations of share capital; company amalgamations; demergers and reconstructions; and restructuring for sale. The full tax implications of each situation are examined and numerous worked examples are provided throughout to further aid understanding.Stimulating and entertaining in its use of illustrative case studies, this highly readable book is essential for anyone who practises in this field.
Contents
1. Introduction2. How we got here: restructurings and incorporation;3. Keeping it in the family - internal reorganisations;4. Ringing the changes: reorganisations of share capital;5. Getting it together: company amalgamations;6. Breaking up is hard to do: demergers and reconstructions;7. Packing the goods: restructuring for sale;Appendix 1 - Statements of Practice;Appendix 2 - Extra-Statutory Concessions
