The Tax Implications of Corporate Restructuring

WARNING : Site plan expired, please contact EduBrite Support to renew the subscription

The Tax Implications of Corporate Restructuring

Presenter: Úna Ryan - Grant Thornton

Overview:

  • Commercial Reasons
  • Reconstructions
  • Amalgamations
  • Two Party Swap
  • Reliefs – Capital Gains Tax (CGT)
  • Proportionality Test
  • Clawback of relief from CGT – S625 TCA 1997
  • Stamp duty relief
  • Three Party Swap
  • CGT relief for shareholders – S587 TCA 1997
  • Stamp duty relief on 3 party swaps
  • Distributable Reserves
  • Case Studies

 

Course Details
  • Max Subscription Days:
    180 Days
  • Credits:
    1.0
  • Code:
    ONIATS167
  • Price:
    €20.00
    by Stripe