Corporate reorganizations: international experience
Keywords:
corporate reorganization, merger, division, taxation, types of reorganization.Abstract
The article is devoted to the issues of corporate reorganizations in Ukraine and abroad. The ideas of the author relate to comparison of legal support by choosing certain types of corporate reorganizations, their difference between the countries and between each other. The author indicates the peculiarities of each type of reorganizations abroad, their advantages and disadvantages. Recommendations as to solving a problem of lack of corporate reorganization types in terms of managing them in the national legislation have been given. Mergers and acquisitions are considered by the author as the most popular reorganization types, so its scope and significance for Ukrainian economy are presented in figures.
References
Palyga Je. M. Korporatyvne upravlinnja. L'viv : Vyd-vo Ukr. akad. drukarstva, 2013. 422 s.
Pavlov V. U., Myshko O. A. Korporatyvne upravlinnja v akcionernyh tovarystvah. Rivne: HUVHP, 2006. S. 180.
P’jatnyc'ka G. T., Lukashova L. V., Raksha N. V. Strategichne upravlinnja. Kyi'v : KNTEU, 2013. 408 s.
Gryn'ova V. M. Organizacijno-ekonomichni osnovy formuvannja systemy korporatyvnogo upravlinnja v Ukrai'ni. Harkiv : HDEU, 2003. 324 s.
Jevtushevs'kyj V. A. Korporatyvne upravlinnja. Kyi'v : Znannja, 2006. 406 s.
Zadyhajlo D. V. Korporatyvne upravlinnja. Harkiv : Espada, 2003. 688 s.
Ignat'jeva I. A. Korporatyvne upravlinnja. Kyi'v : Centr uchb. l-ry, 2013. 600 s.
Umanciv Ju. M. Formuvannja ukrai'ns'koi' modeli korporatyvnogo upravlinnja. Ekonomika. Finansy. Pravo. 2010. № 3. S. 10–13.
How Mergers and Acquisitions Can Affect A Company. URL : http://www.investopedia.com/articles/investing/102914/how-mergers-and-acquisitionscan-affect-company.asp#ixzz4l8l7a7Zk.
Definitions Relating to Corporate Reorganizations : U.S. Code, Title 26, Internal Revenue Code, Subtitle A – Income Taxes, Section 368. Legal Information Institute. URL : https://www.law.cornell.edu/uscode/text/26/368.
Council Directive 2009/133/EC/. Official Journal of the European Union L310/34. 2009. URL : http://eur-lex.europa.eu/legal-content/EN/ALL/?uri=celex:32009L0133.
Kibilko J. Seven Types of Corporate Reorganization. Hearst Newspapers. 2017. URL : http://smallbusiness.chron.com/7-types-corporate-reorganization-17885.html.
Panayi C. HJI. European Union Corporate Tax Law. Cambridge University Press : Cambridge Tax Law Series. 2013. 414 p.
Cyvil'nyj kodeks Ukrai'ny. Vidomosti Verhovnoi' Rady Ukrai'ny. 2003. URL : http://zakon2.rada.gov.ua/laws/show/435-15/page2.
Trippeer D. R. Corporations : Reorganizations. Business, Economy & Finance. 2012. URL : https://www.slideshare.net/dphil002/corporation-reorganization.
Shulga A. When Buying a Business : Asset Purchase vs. Stock Purchase? LexisNexis Legal Newsroom Corporate. 2011. URL : https://www.lexisnexis.com/legalnewsroom/ corporate/b/business/archive/2011/12/01/when-buying-a-business-asset-purchase-vsstock-purchase.aspx?Redirected=true.
Pigott S. E. Corporate Reorganizations : «F» Reorganization – change in state of organization - merger agreement. Rabkin & Johnson Current Legal Forms with Tax Analysis. 2015. 7 p.
Advantages and Disadvantages of Bankruptcy. Hobart Community Legal Service Inc. 2013. URL : http://www.hobartlegal.org.au/tasmanian-law-handbook/consumers-moneyand-debts/bankruptcy/ advantages-and -disadvantages-bankruptcy.
Colburn S. C. Type F Reorganizations and the Impact of the «Jobco Manufacturing Company» decision (Cover Story). CPA Journal Online, New York State Society, 1994. URL : archives.cpajournal.com/old/15203120.htm.
Lysenko D., Babych A. Rising to the Challenge : M&A in Ukraine. AEQUO Mergermarket report. Robert Imonikhe Publisher. 2017. 24 p.
M&A Ukraine Database. URL : https://mergers.com.ua/en. 22. Ukrai'ns'kyj Instytut Majbutn'ogo. URL : https://uifuture.org.
