Cecelia Bowman is a witch. But even magic can't help her when she goes in search of her long lost sister. Her friends, Melissa and Dillon Matthews, introduce her to the magic of the Internet. Add in enchanted cats and an unsolved mystery and the children become part of an exciting adventure.
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.
This book ties together the ever-increasing legislation, case law, and extra-statutory material that tax advisers need to be aware of when purchasing and selling shares in private companies in the UK. Practical and user-friendly, this popular title provides the tax planning solutions that are sound from a UK commercial and tax perspective, while also striking a happy medium between the buyer's and the seller's expectations. Now in its nineteenth edition, this indispensible guide is essential reading for accountants, lawyers, tax practitioners, directors, shareholders, potential investors, corporate financiers, company secretaries, and all professionals involved in tax, merger, and acquisition planning. It is updated to the UK's latest Finance Act.
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