The Resource Borderline relationships

Borderline relationships

Label
Borderline relationships
Title
Borderline relationships
Creator
Subject
Summary
This article describes, with an abundance of examples, loan relationships which do or do not fall within the corporate debt legislation under FA 1996 Sec. 81, and its influence on the taxability of capital gains with regard to capital reorganizations, share exchanges and group transfers
Citation source
In: Taxation. - Croydon. - Vol. 141 (1998),
http://library.link/vocab/creatorName
Lindsay, J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • debt capital
  • merger
Label
Borderline relationships
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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