Chargeable payments

Degrouping charge, application of VGT

Commentary – Tax Reporter ¶762-460

Tax consequences

Commentary – Tax Reporter ¶762-460

Definitions

Commentary – Tax Reporter ¶762-410

Demergers

Commentary – Tax Reporter ¶762-400

Qualifying conditions

Direct subsidiary demergers

Commentary – Tax Reporter ¶762-430

Indirect demergers

Commentary – Tax Reporter ¶762-440

Overview

Commentary – Tax Reporter ¶762-400

Statutory demergers

Commentary – Tax Reporter ¶762-420

Transferor company, 75% subsidiary of another company

Commentary – Tax Reporter ¶762-450

Types of

Cross-border transfer

Commentary – Tax Reporter ¶762-400

Indirect subsidiary demerger

Commentary – Tax Reporter ¶762-400

Indirect trade demerger

Commentary – Tax Reporter ¶762-400