Chargeable payments

Degrouping charge, application of VGT

Commentary – Tax Reporter ¶763-210

Tax consequences

Commentary – Tax Reporter ¶763-210

Definitions

Commentary – Tax Reporter ¶763-120

Demergers

Commentary – Tax Reporter ¶763-100

Qualifying conditions

Direct subsidiary demergers

Commentary – Tax Reporter ¶763-140

Indirect demergers

Commentary – Tax Reporter ¶763-150

Overview

Commentary – Tax Reporter ¶763-100

Statutory demergers

Commentary – Tax Reporter ¶763-130

Transferor company, 75% subsidiary of another company

Commentary – Tax Reporter ¶763-160

Types of

Cross-border transfer

Commentary – Tax Reporter ¶763-100

Indirect subsidiary demerger

Commentary – Tax Reporter ¶763-100

Indirect trade demerger

Commentary – Tax Reporter ¶763-100