Taxation of companies and company reconstructions
著者
書誌事項
Taxation of companies and company reconstructions
（British tax library）
Sweet & Maxwell, 1994
6th ed. / by Richard Bramwell ... [et al.]
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注記
Includes index
内容説明・目次
内容説明
This tax advisory book explains the law in context using many practical examples. Subjects covered include corporate taxation, groups and consortia and company reconstructions. This edition takes into account a number of important legislative changes such as; the consolidation of the capital gains tax legislation of 1992; the new group relief provisions made by the Finance (No2) Act 1992; two EC directives dealing with cross border mergers, divisions, transfers of assets, exchanges of shares and distributions of profit across borders between subsidiaries and parent companies; a convention on transfer pricing disputes, proposals on the taxation of financial instruments and the taxation of foreign exchange gains and losses.
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