acquisition of shares
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Investment fiduciary arrangements — confidentiality and the limits of anonymity
A fiduciary arrangement can separate formal rights from an investor’s economic interest. It does not, however, ensure anonymity or automatically exclude AML and Central Register of Beneficial Owners (CRBR) obligations.
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Share exchanges — the dispute over tax neutrality
The tax exemption for share exchanges, set out in Polish law in Article 24(8a) of the Personal Income Tax Act and Article 12(4d) of the Corporate Income Tax Act respectively, perfectly illustrates a situation in which the way a transaction is carried out…