Exempt distributions
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