This seminar paper discusses demergers and corporate reconstructions, including: what the policy is behind demerger relief, CGT implications of shareholders and companies, definition of demergers dividend and requirements for exemption, tax accounting for demerger transactions, implications for multinational groups, interaction for multinational groups, interaction with the consolidation and general value shifting regimes.
Miscellaneous
2002
Demergers and corporate reconstructions
Source: National
Published Date: 29 Aug 2002
Individual Session
Demergers and corporate reconstructions
Author(s):
Gordon Thring CTA
Materials from this
session:
Details
- Published By: Gordon Thring CTA
- Published On:29 Aug 2002
- Took place at:Hyatt Coolum, Queensland
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Tags
Miscellaneous
2002
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