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Home / Simons-Taxes /Corporate tax /Part D6 Company reconstruction and profit extraction /Division D6.2 Reorganisation of share capital /Summary of reorganisation types / D6.201 Reorganisation of share capital—overview
Commentary

D6.201 Reorganisation of share capital—overview

Corporate tax

For updates affecting this Division please see Part D0 Updates

Summary of reorganisation types

D6.201 Reorganisation of share capital—overview

This division details the tax implications arising from corporate reorganisations directly involving the issue of share capital.

As detailed in Division D6.1, such

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