Tax Aspects of the Purchase and Sale of a Private Company's Shares
Autor Squire Patton Boggsen Limba Engleză Paperback – 30 oct 2013
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Specificații
ISBN-13: 9781780431673
ISBN-10: 1780431678
Pagini: 432
Dimensiuni: 156 x 234 mm
Greutate: 0 kg
Ediția:Revised
Editura: Tottel Publishing
Colecția Bloomsbury Professional
Locul publicării:London, United Kingdom
ISBN-10: 1780431678
Pagini: 432
Dimensiuni: 156 x 234 mm
Greutate: 0 kg
Ediția:Revised
Editura: Tottel Publishing
Colecția Bloomsbury Professional
Locul publicării:London, United Kingdom
Caracteristici
Examines in detail the various issues affecting individual and corporate buyers and sellers of companies
Notă biografică
This popular tax annual is written by an expert team at Squire Sanders commercial law firm
Cuprins
Chapter 1: Preliminary considerations;Chapter 2: Assets versus shares;Chapter 3: Structuring the consideration;Chapter 4: Tax aspects of the sale and purchase agreement;Chapter 5: Pre-acquisition tax planning for individual buyers;Chapter 6: Pre-acquisition tax planning for corporate buyers;Chapter 7: Tax planning for individual sellers;Chapter 8: Pre-sale planning for corporate sellers;Chapter 9: Share transactions by directors or employees;Chapter 10: Share schemes and disposals;Chapter 11: Management buy-outs;Chapter 12: Tax clearances;Chapter 13: Pitfalls and planning;Chapter 14: Purchase of own shares;Chapter 15: Tax incentives;Chapter 16: International aspects of purchases and sales;Chapter 17: Post sale issues;Chapter 18: Calculating gains on disposals;Chapter 19: Transaction taxes;Chapter 20: Group taxation;Chapter 21: Share schemes for directors and employees;Appendix 1: Tax covenant and warranties;Appendix 2: Memorandum of Understanding;Appendix 3: Extra-statutory Concession D33;Appendix 4: HMRC contacts.