Part 19-4-10 Company amalgamations by exchange of shares (S-586) 10.1 Section 586 provides that, subject to certain restrictions (see Par. 2), the rules in Section 584 relating to the reorganisation of a company’s share capital (see Tax Instruction 19.4.6 Par. 4 et seq.) are applicable, with any necessary adaptations, to company amalgamations (see definition in Tax Instruction 19.4.11 Par. […]

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