| Autor: |
Biasini, Gary I., Dunn, Andrew W., Alty, Derek G., Carr, Brian R., Steeves, Christopher J. |
| Předmět: |
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| Zdroj: |
Canadian Tax Journal / Revue Fiscale Canadienne; 2006, Vol. 54 Issue 1, p316-344, 29p, 2 Charts |
| Abstrakt: |
This article begins with a brief discussion of the importance of a sound understanding of corporate law in undertaking tax-effective corporate reorganizations. This is followed by a concise history of the Business Corporations Act (Alberta), the main legislative enactment governing Alberta corporations, and a more detailed review of amendments enacted in 2005 that are of interest to tax practitioners. Where relevant, examples are provided of corporate reorganizations that are affected by the recent amendments. The article also includes some proposals for further amendments. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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