Download or read book Taxation of Corporate Reorganizations written by K. A. Siobhan Monaghan and published by . This book was released on 2012 with total page 751 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Company Reorganisations written by Pete Miller and published by Bloomsbury Publishing. This book was released on 2020-10-05 with total page 749 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)

Download or read book Taxation of Company Reorganisations written by George Hardy and published by Bloomsbury Publishing. This book was released on 2016-06-22 with total page 673 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive and readable introduction to the complex set of UK tax rules that relate to all types of company reorganizations including reconstructions, amalgamations, and demergers. It describes the relevant personal income tax and pensio

Download or read book The Federal Tax Status of Corporate Reorganizations written by Richard Fisher Peirce and published by . This book was released on 1955 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation of Corporate Reorganizations and Divisions written by John Winfield Scott and published by . This book was released on 1972 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Corporate Reorganizations written by and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reorganization clauses in tax treaties written by Domingo J. Jiménez-Valladolid de l'Hotellerie Fallois and published by . This book was released on 2013 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reorganization Clauses in Tax Treaties' analyses the tax consequences of corporate reorganizations in the context of tax treaty models and the solutions adopted in the global tax treaties network. The book also proposes solutions to be implemented in the model tax treaties in order to deal with cross-border reorganizations.0 Taxation of mergers and corporate reorganizations is often regarded as one of the most complex aspects of developed tax systems. Contrary to the general realization principle, transfers of assets and liabilities in the course of corporate reorganizations are not taxed when they occur. Instead, recognition of the capital gains arising from such transfers is deferred through different mechanisms under preferential tax regimes with the objective of granting corporate reorganizations a tax neutral treatment.0 However, this tax neutrality might be jeopardized when the effects of corporate reorganizations cross borders. So long as tax treaties do not cater for any special provisions dealing with the effects of corporate reorganizations, cross-border reorganizations will be hampered with the risks of overtaxation, while at the same time global tax neutrality will be compromised due to the inconsistent tax treatment of these transactions from a cross-border perspective.0 Only a few countries have dealt with issues originating from cross-border reorganizations in their tax treaty network. Nonetheless, the solutions adopted in the current situation do not provide satisfactory results when analysing the tax consequences of corporate reorganizations from a global perspective.

Download or read book Hidden Taxes in Corporate Reorganizations written by Arnold Rudolph Ruprecht Baar and published by . This book was released on 1935 with total page 572 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation Tax on Company Reorganizations written by and published by . This book was released on 1982 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax free Reorganizations written by Robert S. Holzman and published by . This book was released on 1976 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax free Reorganizations written by Robert S. Holzman and published by . This book was released on 1967 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: Detailed information on reorganization of the business enterprise, including mergers, spinoffs, distributions, liquidations, etc. With over 500 citations to legal cases.

Download or read book Understanding Corporate Taxation written by Leandra Lederman and published by LexisNexis. This book was released on 2010-04 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This clearly written Understanding treatise is designed to supplement any corporate tax casebook, providing a step-by-step explanation of the fundamentals of corporate tax law. After an initial introductory chapter, six chapters cover events in the life cycle of a corporation, including capitalization of a corporation with debt or equity. The next seven chapters cover S corporations; corporate reorganizations (in four chapters); carryover of tax attributes; and anti-abuse and special provisions, such as the corporate AMT. The final two chapters discuss the important policy issues of corporate integration and corporate tax shelters. The chapter on corporate tax shelters is new to this edition of the book. Understanding Corporate Taxation includes discussion of relevant cases, checklists, diagrams of transactions, and numerous examples.

Download or read book Tax Aspects of Corporate Mergers Exchanges Redemptions Liquidations and Reorganizations written by James Patrick Reeves and published by . This book was released on 1967 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Planning for Troubled Corporations written by Gordon D. Henderson and published by CCH. This book was released on 2007 with total page 1084 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Planning for Troubled Corporations, by noted tax attorneys Gordon D. Henderson and Stuart J. Goldring, clearly outlines the steps involved in corporate bankruptcy proceedings and examines the tax procedural aspects of bankruptcy. This classic treatise provides crystal clear analysis and guidance for any company considering bankruptcy filing and for tax, financial and legal advisors to such companies. It examines the full gamut of tax aspects, consequences and considerations of bankruptcy and non-bankruptcy restructuring of financially troubled businesses -- from the corporation's initial tax payment and reporting obligations through the claims resolution process, to the payment and discharge of tax claims pursuant to a confirmed Chapter 11 plan.

Download or read book Corporate Taxation Essentials written by Segal, Mark A. and published by Research & Education Assoc.. This book was released on 2013-01-01 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt: REA’s Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Corporate Taxation covers principles in business taxation, corporate taxation, taxation of capital gains, compensation, and corporate reorganizations.

Download or read book Taxation of Company Reorganisations written by PETE. HARDY MILLER (GEORGE.) and published by . This book was released on 2019 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reorganizations and Other Exchanges in Federal Income Taxation written by Robert Netherland Miller and published by . This book was released on 1931 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: