Commentary

D6.501 Summary of international reorganisation types

Corporate tax
Corporate tax | Commentary

D6.501 Summary of international reorganisation types

Corporate tax | Commentary

Division D6.5     International reorganisations

For updates affecting this Division please see Part D0 Updates

International reorganisations—overview

D6.501 Summary of international reorganisation types

Company reorganisations can frequently involve an international aspect. Multinational companies often wish to restructure their operations for a number of reasons in a way that might involve transfers of both UK and non-UK companies and businesses between different jurisdictions.

International reorganisations can give rise to tax and corporate law issues in each of the jurisdictions involved. In addition to the national tax rules in the various jurisdictions, the impact of any applicable Double Tax Treaties will also need to be

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