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13.206: Groups, mergers and related matters

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 13: Special Types of Business 13.2: Shipping: Tonnage Tax 13.206.1: Company not to be treated as member of more than one group 13.206.2: Arrangements for dealing with group matters 13.206.3: Meaning of “merger” and “demerger” 13.206.4: Merger: between tonnage tax groups or companies 13.206.5: Merger: tonnage tax group/company and qualifying non-tonnage tax group/company 13.206.6: Merger: tonnage tax group or company and non-qualifying group or company 13.206.7: Merger: non-qualifying group or company and qualifying non-tonnage tax group or company 13.206.8: Demerger: single company 13.206.9: Demerger: group 13.206.10: Duty to notify Revenue Commissioners of group changes ...

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