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Dividend Access Shares (Stapled Stock) : Proceedings of a Seminar Held in Cannes, France, in 1995 During the 49th Congress of the International Fiscal Association :  Proceedings of a Seminar Held in Cannes, France, in 1995 During the 49th Congress of the International Fiscal Association - International Fiscal Association

Dividend Access Shares (Stapled Stock) : Proceedings of a Seminar Held in Cannes, France, in 1995 During the 49th Congress of the International Fiscal Association

Proceedings of a Seminar Held in Cannes, France, in 1995 During the 49th Congress of the International Fiscal Association

Paperback

Published: November 1996
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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.

Introductionp. 1
Transcript of the Seminar Proceedingsp. 13
The British Perspectivep. 49
The Dutch Perspectivep. 63
The Canadian Perspectivep. 93
The US Perspectivep. 127
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041102973
ISBN-10: 9041102973
Series: IFA Congress Seminar S.
Audience: Professional
Format: Paperback
Language: English
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