The Resource The taxation of corporate reorganizations : U.S. tax treatment of cross-border acquisitive reorganization - Part 2

The taxation of corporate reorganizations : U.S. tax treatment of cross-border acquisitive reorganization - Part 2

Label
The taxation of corporate reorganizations : U.S. tax treatment of cross-border acquisitive reorganization - Part 2
Title
The taxation of corporate reorganizations : U.S. tax treatment of cross-border acquisitive reorganization - Part 2
Creator
Subject
Summary
This two-part article deals with the US and foreign tax consequences of cross-border reorganizations, particularly as they affect Canadian corporate shareholders involved in such reorganizations. Part 1 of this article focuses primarily on the statutory and judicial requirements of an acquisitive reorganization, and described the four specific types or reorganizations that receive non-recognition treatment under current US tax law. This Part 2 discusses some of the tax consequences to a Canadian parent corporation when it acquires or disposes of the assets or stock of a US subsidiary in a qualifying reorganization
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 37 (1989),
http://library.link/vocab/creatorName
  • Richardson, D.K
  • Hanna, C.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • cross-border acquisition
  • reorganization
Label
The taxation of corporate reorganizations : U.S. tax treatment of cross-border acquisitive reorganization - Part 2
Instantiates
Publication
Label
The taxation of corporate reorganizations : U.S. tax treatment of cross-border acquisitive reorganization - Part 2
Publication

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