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 of practice with practical use first, without going into unnecessary detail.

All seven organizational restructuring tax systems and three corporate law restructuring acts are covered in this book. It also discusses reorganization within a group, which mainly occurs among small and medium-sized enterprises. There is also an exploration of reorganization acts that are not in the tax system that are nevertheless essential for business succession. The concept of deemed dividends is also clarified with three formulas.