This topic relates mainly to cross-border mergers and acquisitions because it is generally, but not always, upon mergers and acquisitions that stapled stock and dividend access shares are implemented, in order to enable the shareholders in the target company to retain after the merger some of the tax benefits which were associated with their prior shareholding.This topic also relates to non-discrimination because most of the tax systems have different tax treatments for foreign shares and domestic shares, both with respect to capital taxation and dividend income taxation.
|Transcript of the Seminar Proceedings||p. 13|
|The British Perspective||p. 49|
|The Dutch Perspective||p. 63|
|The Canadian Perspective||p. 93|
|The US Perspective||p. 127|
|Table of Contents provided by Blackwell. All Rights Reserved.|
Series: IFA Congress Seminar S.
Number Of Pages: 156
Published: November 1996
Publisher: Kluwer Law International
Country of Publication: NL
Dimensions (cm): 23.0 x 15.6 x 0.84
Weight (kg): 0.23