Lydia Challen reviews recent developments affecting common types of transaction that take place in corporate reorganisations
Once the starting point and end point of a corporate reorganisation have been decided the next question is: how do you get from here to there? There are various types of transactions that may be involved in the implementation phase and this article looks at some common ones:
These transactions engage a number of different sets of tax rules and issues: the taxation of dividends and other distributions the capital distributions rules whether the value shifting rules apply to increase any capital...
