The Resource The taxation of corporate reorganizations : transfers of property within a corporate group

The taxation of corporate reorganizations : transfers of property within a corporate group

Label
The taxation of corporate reorganizations : transfers of property within a corporate group
Title
The taxation of corporate reorganizations : transfers of property within a corporate group
Creator
Subject
Summary
A transfer of property between sister corporations within a corporate group will often be desirable for business purposes but lead to undesirable income tax consequences. The butterfly reorganization provides a route whereby a transfer of property can be effected within a corporate group without triggering income tax liability
Citation source
In: Canadian tax journal. - Toronto. - Vol. 34 (1986),
http://library.link/vocab/creatorName
Murison, S.R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • reorganization
  • butterfly reorganization
Label
The taxation of corporate reorganizations : transfers of property within a corporate group
Instantiates
Publication
Label
The taxation of corporate reorganizations : transfers of property within a corporate group
Publication

Library Locations

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