海量图书期刊资源,随时随地畅享阅读乐趣
[IEEE 2010 International Conference on Management Science and Engineering (ICMSE) - Melbourne, Australia (2010.11.24-2010.11.26)] 2010 International Conference on Management Science & Engineering 17th Annual Conference Proceedings - Research on tax planning for location choice of cross-border mergers and acquisitionsXiu-hua, Li · 2010
Committees on Sales, Exchanges and Basis and Corporate Stockholder Relationships Tax Section Recommendation No. 1978-12: TO AMEND THE INTERNAL REVENUE CODE OF 1954 TO PROVIDE (1) THAT A CORPORATION BE TREATED AS HAVING A BASIS IN ITS UNISSUED OR TREASURY STOCK EQUAL TO THE FAIR MARKET VALUE OF SUCH STOCK AT THE TIME IT IS ISSUED OR TRANSFERRED; (2) THAT NO GAIN OR LOSS BE RECOGNIZED ON THE DISPOSITION BY A CONTROLLED CORPORATION OF STOCK OF ITS PARENT CORPORATION; (3) THAT A PARENT CORPORATION'S EXISTING BASIS IN THE STOCK OF ITS CONTROLLED SUBSIDIARY BE INCREASED TO REFLECT THE TRANSFEROR'S BASIS WHEN THE SUBSIDIARY ACQUIRES ASSETS OR STOCK FROM THE TRANSFEROR IN EXCHANGE FOR STOCK OF ITS PARENT, ISSUED OR TRANSFERRED PURSUANT TO A PLAN OF TAX-FREE REORGANIZATION; AND (4) THAT A PARENT CORPORATION'S BASIS IN THE STOCK OF A CORPORATION ACQUIRED BY MERGER OF THE PARENT'S CONTROLLED SUBSIDIARY INTO SUCH CORPORATION INCLUDE THE BASIS OF THE ACQUIRED CORPORATION IN ITS ASSETS, WHEN THE PARENT'S STOCK IS ISSUED OR TRANSFERRED AS CONSIDERATION PURSUANT TO THE PLAN OF TAX-FREE REORGANIZATIONThe Tax Lawyer · 1978

MERGERSACQUISITIONS · AND OTHER RESTRUCTURING ACTIVITIES AN INTEGRATED APPROACH TO PROCESS · 2222

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STRATEGIC ALLIANCESMERGERS AND ACQUISITIONS · Edward Elgar · 2010

MERGERSACQUISITIONS AND STRATEGIC ALLIANCES UNDERSTANDING THE PROCESS · PALGRAVE MACMILLAN · 2011

COGNITIVE LINGUISTICSSECOND LANGUAGE ACQUISITION · MOUTON DE GRUYTER · 2004

INVESTMENT BANKING VALUATIONLEVERAGED BUYOUTS AND MERGERS ξ ACQUISITIONS SECOND EDITION · INC. · 2013

CHINESE COMPANY AND SECURITIES LAW:INVESTMENT VEHICLESMERGERS AND ACQUISITIONS AND CORPORATE FINANCE IN CHINA · WOLTERS KLUWER LAW & BUSINESS · 2008

The limits of competition policyA.E. Rodriguez · Wolters Kluwer Law & Business ;Kluwer Law International ;Sold and distributed in North Central and S · 2010

The role of the judiciary in environmental governanceedited by Louis J. Kotzé · Kluwer Law International ;Wolters Kluwer Law & Business ;Sold and distributed in North Central and S · 2009

FOREIGN INVESTMENT DISPUTES:CASESMATERICALS AND COMMENTARY · KLUWER LAW INTERNATIONAL · 2005

THE INTERNATIONAL TRADE POLICY FOR TECHNOLOGY TRANSFERSKLUWER LAW INTERNATIONAL · 2009

ARBITRATION IN AFRICAEUGENE COTRAN · KLUWER LAW INTERNATIONAL · 2222

Labour and employment compliance in SpainSalvador del Rey · Kluwer Law International · 2015

Israel yearbook on human rightsedited by Yoram Dinstein · Kluwer Law International · 2003

Labour law in IcelandElin Blondal · Kluwer Law International · 2014