Return to search

Certain tax aspects of corporate divisive reorganizations in Canada and the UK

A divisive reorganization involves a series of transactions having as effect and purpose the division of the trading activities carried on by a single company or group of companies between two or more companies or groups of companies. This can be achieved by a sale of assets or by a transfer of shares belonging to the corporation to be divided, which would generally give rise to taxable capital gains. / The thesis analyzes the tax implications of these two approaches, with particular focus on the latter, attempting a comparative view over the UK and Canadian relevant provisions. The two substantive chapters present the UK and, respectively, Canadian rules governing the treatment of disposal of corporate assets and shares, the available reliefs from capital gains taxation, as well as the special requirements for achieving tax-free demergers. Conclusions are aimed at suggesting a more simplified approach for Canadian divisive reorganizations, with a greater degree of codification.

Identiferoai:union.ndltd.org:LACETR/oai:collectionscanada.gc.ca:QMM.81470
Date January 2004
CreatorsGeorgescu, Ana-Luiza
PublisherMcGill University
Source SetsLibrary and Archives Canada ETDs Repository / Centre d'archives des thèses électroniques de Bibliothèque et Archives Canada
LanguageEnglish
Detected LanguageEnglish
TypeElectronic Thesis or Dissertation
Formatapplication/pdf
CoverageMaster of Laws (Institute of Comparative Law.)
RightsAll items in eScholarship@McGill are protected by copyright with all rights reserved unless otherwise indicated.
Relationalephsysno: 002173253, proquestno: AAIMR06487, Theses scanned by UMI/ProQuest.

Page generated in 0.0018 seconds