1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

27.17Mergers Directive No. 2009/133/EC (which Replaced Directive 90/434/EU) TCA97 s308A, s583–584, s630–638 The purpose of this Directive is to remove tax barriers to mergers, divisions, transfer...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018