The Resource Foreign mergers and "demergers" under recent Canadian proposals

Foreign mergers and "demergers" under recent Canadian proposals

Label
Foreign mergers and "demergers" under recent Canadian proposals
Title
Foreign mergers and "demergers" under recent Canadian proposals
Creator
Subject
Language
eng
Summary
Canada's federal Department of Finance, on 19 August 2011, and 31 October 2011, released for public comment draft legislation, which included various amendments to the Income Tax Act (Canada) that impact mergers and "demergers" of foreign subsidiaries of Canadian corporations. Although the Proposed Amendments have not yet been introduced in Parliament, they are generally drafted to have retroactive effect. This article discusses the proposals
Citation source
In: Tax management international journal. - Arlington. - Vol. 41 (2012),
http://library.link/vocab/creatorName
  • Marley, P.W
  • Brown, K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • merger
  • demerger
Label
Foreign mergers and "demergers" under recent Canadian proposals
Instantiates
Publication
Label
Foreign mergers and "demergers" under recent Canadian proposals
Publication

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