Tax & Legal Blog

Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

Categories

Categories: All

One Result found

  • Upstream merger does not imperil loss carry forward of survi ...

    The Supreme Tax Court has held that a downstream, but not an upstream, merger leads to new assets for the surviving entity that can imperil its loss carry forward.

    Date of origin
    Categories
    Supreme Tax Court cases
    Keywords
    loss carry forward, share acquisition, s ...