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Which types of avoidance might be acceptable?

Category Technical Articles
AuthorTechnical Department
Article by Bill Dodwell, Head of Tax Policy Group, Deloitte. This article appeared in the March 2007 issue of Tax Adviser. One of the difficult - but most interesting - areas of tax concerns is reorganisations. They come in several forms: share-for-share exchanges, share-for-debt exchanges, and the more complex business reconstructions, such as demergers, in their many guises.

March 2007 by Bill Dodwell

Technical Department
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