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[null,"1.","Record Nr.",null,"UNICAMPANIASUN0112925"]
[null,null,"Titolo",null,"Economia aziendale / a cura di Lucio Potito ; Lucio Potito ... [et al.]"]
[null,null,"Pubbl/distr/stampa",null,"Torino : Giappichelli, 2017"]
[null,null,"ISBN",null,"978-88-921094-7-6"]
[null,null,"Edizione",null,"[3. ed. interamente rivista e ampliata]"]
[null,null,"Descrizione fisica",null,"XV, 461 p. ; 25 cm."]
[null,null,"Soggetti",null,"Economia aziendale"]
[null,null,"Lingua di pubblicazione",null,"Italiano"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"2.","Record Nr.",null,"UNISA996217125003316"]
[null,null,"Autore",null,"Ingles Martyn"]
[null,null,"Titolo",null,"Tax aspects of buying and selling companies / / Martyn Ingles"]
[null,null,"Pubbl/distr/stampa",null,"London : , : Thorogood, , [2000]"]
[{"$nulls":4},"©2000"]
[null,null,"ISBN",null,"1-280-23308-7"]
[{"$nulls":4},"9786610233083"]
[{"$nulls":4},"1-4237-1791-0"]
[{"$nulls":4},"1-85418-587-X"]
[null,null,"Descrizione fisica",null,"1 online resource (104 p.)"]
[null,null,"Collana",null,"A Thorogood Report"]
[null,null,"Disciplina",null,"336.2070941"]
[null,null,"Soggetti",null,"Business enterprises - Purchasing - Taxation - Great Britain"]
[{"$nulls":4},"Business enterprises - Purchasing - Taxation - Law and legislation - Great Britain"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,"Nota di contenuto",null,"Acknowledgement; The author; Contents; 1: Introduction; 2: Taxation issues; 3: Sale of assets or sale of shares?; 4: Inland Revenue clearances and anti-avoidance in general; 5: Advising the purchaser; 6: Protecting losses; 7: Warranties and indemnities; 8: Case study: A corporate vendor; 9: Hive downs and management buy-outs; Appendix 1: Summary of IR20; Appendix 2: Stock dividend scheme; Appendix 3: Impact of pre-sale dividend; Appendix 4: Using loan notes; Appendix 5: Deferred consideration; Appendix 6: Taxation of the income of discretionary trusts"]
[null,null,null,"Sommario/riassunto","Covers the buying and selling process from the tax angle. This book uses case studies to highlight the issues and strategies that are likely to have a significant impact on the overall taxation position. It is for all those who have to advise on the tax aspects of buying and selling companies or who need to understand the tax issues involved."]