Company Reorganisations Tax And Tax Planning

Author : Eric Tomsett,Nicholas Noble
Publisher : Butterworths
Page : 128 pages
File Size : 41,6 Mb
Release : 1994-12-31
Category : Electronic
ISBN : 0406035962

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Company Reorganisations - Tax and Tax Planning by Eric Tomsett,Nicholas Noble Pdf

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.

Author : Pete Miller,George Hardy,Fehzaan Ismail
Publisher : Bloomsbury Publishing
Page : 792 pages
File Size : 44,9 Mb
Release : 2020-10-05
Category : Business & Economics
ISBN : 9781526511508

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Taxation of Company Reorganisations by Pete Miller,George Hardy,Fehzaan Ismail Pdf

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)

Author : OECD
Publisher : OECD Publishing
Page : 92 pages
File Size : 41,5 Mb
Release : 2011-08-03
Category : Electronic
ISBN : 9789264119222

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Corporate Loss Utilisation through Aggressive Tax Planning by OECD Pdf

After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.

Author : K. A. Siobhan Monaghan
Publisher : Unknown
Page : 751 pages
File Size : 52,7 Mb
Release : 2012
Category : Consolidation and merger of corporations
ISBN : 0779851846

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Taxation of Corporate Reorganizations by K. A. Siobhan Monaghan Pdf

Author : George Hardy,Pete Miller
Publisher : Bloomsbury Publishing
Page : 673 pages
File Size : 45,5 Mb
Release : 2016-06-22
Category : Corporate reorganizations
ISBN : 9781780438641

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Taxation of Company Reorganisations by George Hardy,Pete Miller Pdf

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

Author : PETE. HARDY MILLER (GEORGE.),George Hardy (Ph. D.)
Publisher : Unknown
Page : 672 pages
File Size : 50,6 Mb
Release : 2019
Category : Corporate reorganizations
ISBN : 1526511525

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Taxation of Company Reorganisations by PETE. HARDY MILLER (GEORGE.),George Hardy (Ph. D.) Pdf

Author : Philip J. Warner
Publisher : IBFD
Page : 588 pages
File Size : 43,7 Mb
Release : 2004
Category : Aliens
ISBN : 9789076078618

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Luxembourg in International Tax Planning by Philip J. Warner Pdf

Study, divided into five parts: a short introduction to Luxembourg as a country and financial centre; calculation of profits taxes and other taxes to which a fully-taxable resident business is subject; the fully-taxable "special purposes vehicles" available in Luxembourg including banking and reinsurance; tax exempt vehicles, the 1929 holding company and investment funds; and corporate reorganizations and examples of how Luxembourg could be used in international tax planning

Author : OECD
Publisher : OECD Publishing
Page : 92 pages
File Size : 42,5 Mb
Release : 2011-08-31
Category : Electronic
ISBN : 9264119213

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Corporate Loss Utilisation through Aggressive Tax Planning by OECD Pdf

After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.

Author : Anonim
Publisher : Unknown
Page : 0 pages
File Size : 52,9 Mb
Release : 2010
Category : Corporate reorganizations
ISBN : 0779822870

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Taxation of Corporate Reorganizations by Anonim Pdf

Author : Anonim
Publisher : Unknown
Page : 109 pages
File Size : 50,8 Mb
Release : 2008
Category : Corporate reorganizations
ISBN : 0906524903

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Taxation of Corporate Restructuring and Reorganisations by Anonim Pdf

Author : Peter Rayney
Publisher : Unknown
Page : 286 pages
File Size : 53,6 Mb
Release : 1994-01-01
Category : Corporate reorganizations
ISBN : 1853553611

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Group Tax Planning & Company Reorganisations by Peter Rayney Pdf

Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 41,7 Mb
Release : 2024-07-01
Category : Electronic
ISBN : 0888081189

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Report of Proceedings of the Forty-eighth Tax Conference by Anonim Pdf

Author : Vern Krishna
Publisher : Carswell Legal Publications
Page : 1272 pages
File Size : 52,7 Mb
Release : 1986-01-01
Category : Law
ISBN : 0459390805

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The Fundamentals of Canadian Income Tax by Vern Krishna Pdf

Author : OECD
Publisher : OECD Publishing
Page : 88 pages
File Size : 50,5 Mb
Release : 2010-09-15
Category : Electronic
ISBN : 9789264088689

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Addressing Tax Risks Involving Bank Losses by OECD Pdf

This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.

Author : Colin G. Davies
Publisher : MICHIE
Page : 1000 pages
File Size : 41,5 Mb
Release : 1996
Category : Electronic
ISBN : 0406991480

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Squires by Colin G. Davies Pdf

Squires: Tax Planning for Groups of Companies is the only reference work available providing specialist coverage of the taxation concerning groups and consortia. This authoritative looseleaf service is updated twice a year to ensure you are kept abreast of developments as they occur, and covers:* Recent case law developments* European decisions and directives* Restrictions on group relief and consortium relief