« [No. 51] EU: Banks and Corporate Governance | Main | [No. 53] Prejudicial Question »

July 22, 2011


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A Zero Shares Merger/Demerger is nice from a company law perspective. However, from a tax perspective roll-over relief only applies to mergers/demergers in which the cash payment does not exceed ten percent. De facto, Zero Shares Merger/Demergers would in many occassions not make much sense bc roll-over relief does not apply to it.

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