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.
Tax Aspects of the Purchase and Sale of a Private Company's Shares ties together in one informative book the UK's 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. Practical and user-friendly, the book provides the tax planning solutions that are found from a commercial and tax perspective in the UK, but also strikes a happy medium between the buyer's and the seller's expectations. This indispensable guide is essential reading for accountants, lawyers, tax practitioners, directors, shareholders, potential investors, corporate financiers, company secretaries, and all those professionals involved in tax, merger, and acquisition planning in the UK.
Dividend Access Shares (stapled Stock) : Proceedings Of A Seminar Held In Cannes, France, In 1995 During The 49th Congress Of The International Fiscal Association
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.
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