1. Commentary
  2. The Law and Practice of Irish Stamp Duty

The Law and Practice of Irish Stamp Duty, Finance Act 2013

13.6Substantial Identity of Ownership This test applies in respect of both reconstructions and amalgamations. In a two party share for undertaking swap the shares are issued to the target company....
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Other Editions

  • The Law and Practice of Irish Stamp Duty, Finance Act 2013
  • The Law and Practice of Irish Stamp Duty, Finance Act 2010