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DTSTAMP:20260416T051424Z
DTSTART:20250121T100000Z
DTEND:20250121T111500Z
SUMMARY:Spin offs and demergers: trends and traps
DESCRIPTION:Whether motivated by activist pressures\, management focus or
  balance sheet clean ups\, spin offs and demergers are an actively emplo
 yed management tool to dispose tax efficiently of a line of business\n\n
 	the impact of cross-border distributions in division of multinational b
 usiness\;\n	divisional carve-outs or hive downs\;\n	restructuring of deb
 t and contingent liabilities among retained and disposed businesses\;\n	
 tax aspects of divisional carve-outs or hive downs\;\n	sales or initial 
 public offering (IPO) combined with spin-offs or other dispositions\, su
 ch as spin merge transactions\;\n	allocation of intangibles\; and\n	the 
 impact of EU directives on both corporate law structures and tax consequ
 ences.\n\n
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UID:78b027cb-f645-47b6-999d-2adb99461b06
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