Traduction de «restructuration par scission » (Français → Anglais) :

In this draft restructuring plan, they considered a winding-down scenario for Anglo Irish proposing the split of Anglo into two banks – an asset recovery bank to wind down the assets of the bank and a funding bank to get the resources needed to keep it running during the process of winding down its assets.

the extension of the scope to cover types of division where the company transferring branches of activity is not dissolved; the extension of the scope to cover entities which carry out cross-border activities in the Community; the addition of public limited-liability companies (Societas Europaea or SE) and cooperative societies (SCE) to the list of European companies under the scope of the Directive; the possibility for Member States not to apply provisions of the Directive when taxing a direct or indirect shareholder of certain corporate taxpayers; non taxation of persons having an interest in the shareholder on the occasion of restructuring transactions; clar ...[+++]ification of the application of the rules to operations regarding conversion of branches into subsidiaries; amendment of the definition of exchange of shares; amendment of the scope of a provision regarding the countering of tax avoidance and tax evasion.

the extension of the scope to cover types of division where the company transferring branches of activity is not dissolved the extension of the scope to cover entities which carry out cross-border activities in the Community the addition of public limited-liability companies (Societas Europaea or SE) and cooperative societies (SCE) to the list of European companies under the scope of the Directive the possibility for Member States not to apply provisions of the Directive when taxing a direct or indirect shareholder of certain corporate taxpayers non taxation of persons having an interest in the shareholder on the occasion of restructuring transactions clarif ...[+++]ication of the application of the rules to operations regarding conversion of branches into subsidiaries amendment of the definition of exchange of shares amendment of the scope of a provision regarding the countering of tax avoidance and tax evasion.

Directive 90/434/EEC of 23 July 1990 provides for the deferred taxation of capital gains arising from cross-frontier company restructuring carried out in the form of mergers, divisions, transfers of assets or exchanges of shares.

A respondent to the consultation argues that division is an obvious instrument for restructurings both within and across the boarders of a Member State and that a cross-border division whereby an SE could be formed would be easier and less time-consuming than the alternatives that already exist[11].

What this spinoff affected was a reorganization that allowed key employees of an operating subsidiary of Kiewit—the Kiewit Materials Company—to acquire an increased participation in the business of Materials, and that would allow Materials to better motivate its employees.