Publisher's Synopsis
This tax advisory book explains the law in context using many practical examples. Subjects covered include corporate taxation, groups and consortia and company reconstructions.;This edition takes into account a number of important legislative changes such as; the consolidation of the capital gains tax legislation of 1992; the new group relief provisions made by the Finance (No2) Act 1992; two EC directives dealing with cross border mergers, divisions, transfers of assets, exchanges of shares and distributions of profit across borders between subsidiaries and parent companies; a convention on transfer pricing disputes, proposals on the taxation of financial instruments and the taxation of foreign exchange gains and losses.
