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September 2010 
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Tax benefits for US shareholders in foreign mergers |
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Formerly, foreign corporations could not participate in certain tax-deferred reorganisations and business combinations under US tax law. Furthermore, such deals involving one or more businesses were subject to relatively restrictive reorganisation regulations, making it difficult for US shareholders to exchange foreign stock on a tax-free basis. But in 2006, Treasury regulations were issued that expanded the definition of the flexible A-type...
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