The Basics of Taxation as Related to Organizational Restructuring and Capital Transactions
For tax accountants whose main job is the tax affairs of small and medium-sized enterprises, the tax affairs of organizational restructuring are often difficult. This book clarifies the whole picture with practical advice, without going into unnecessary details.
All seven organizational restructuring tax systems and three corporate law restructuring acts are discussed. This book also supports reorganization within a group, which often occurs among small and medium-sized enterprises. There is also a discussion of reorganization acts that are not in the tax system, knowledge of which is essential for business succession. Deemed dividends are also clarified by three formulas.