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Corporate Transactions : a Review of Common Tax Reliefs

Ú Ryan

出版	2019
URL	http://books.google.com.hk/books?id=zfadzgEACAAJ&hl=&source=gbs_api

註釋

A typical corporate transaction is the separation of trades within a group and/or from other investment assets in the group to diversify or to prepare the group for an onward sale or a gift of the trading shares to the next generation. This article seeks to provide a high-level overview of the tax and practical steps involved in separating out a trade for commercial reasons and to facilitate a future sale.