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Taxes Consolidation Act 1997 section 633B
Formation of SE or SCE by merger - not leaving assets in the State
Section 633B deals with the capital gains tax treatment where, on the formation of a Societas Europaea (SE) or a European Cooperative Society (SCE) by merger, an Irish resident company transfers the assets and liabilities of a non-Irish branch to a company resident in another EU Member State.
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