Examples of using Restructuring operations in English and their translations into Portuguese
{-}
-
Official
-
Financial
-
Colloquial
-
Medicine
-
Ecclesiastic
-
Ecclesiastic
-
Computer
-
Official/political
These amendments which simplify the definition of restructuring operations are substantive amendments.
Restructuring operations, mergers and acquisitions, splits or global transfers of assets and liabilities, and joint-venture agreements.
Lecturer of"Tax aspects of corporate restructuring operations", Universidad de Barcelona, 2000.
It covers all types of corporate transactions,as well as advice in corporate conflicts and restructuring operations.
The definition of the restructuring operations originates in principal from ex-Article 7(1), as amended by Directive 85/303/EEC.
The funds available are totally inadequate,reaching less than 10% of workers made redundant through restructuring operations.
Article 5(1)(e) is new andsets out specifically that the restructuring operations mentioned in Article 4 are not subject to indirect tax.
It is equally important for industry, for all sorts of companies,because it will provide a secure legal framework for restructuring operations.
Article 4 states that certain types of"restructuring operations" shall not be considered to be contributions of capital as defined in Article 3.
As a consequence of the turbulent financial markets,firms have tended to reduce equity and bond financing and corporate restructuring operations.
This means that restructuring operations of the kind mentioned in Article 4(b) are no longer subject to capital duty.
It strikes me as more intelligent andmore useful to have a Commissioner who guides restructuring operations in the right channels than to have one for multilingualism.
The restructuring operations defined by Article 4 comprise two types of mergers:(a) mergers effected by contribution of assets, and(b) mergers effected by exchange of shares.
It is, thankfully, increasingly rare to see companies embarking on damaging restructuring operations, ignoring these fundamental concerns, but it does sometimes happen.
On the one hand, restructuring operations previously covered by ex-Article 7(1)(b), now Article 4(a), have been exempted from capital duty, since the 1985 amendment.
This is a substantive amendment that affects all Member States which currently charge indirect taxes on restructuring operations not involving an increase in capital.
This possibility no longer exists, as restructuring operations are not among the transactions that may be subject to capital duty.
The raising of capital(i.e. primary issuance of shares and bonds,units of collective investment funds) and certain restructuring operations will not be taxed.
However, certain restructuring operations, which used to be covered by ex-Article 4(1), are now defined separately in Article 4, and the introductory part of Article 3 therefore constitutes a substantive amendment.
Nor will it apply to the traditional investment banking activities in the context of the raising of capital orto financial transactions carried out as part restructuring operations.
For projects which involve restructuring operations in the framework of privatisation or for projects with substantial and clearly demonstrable social or environmental benefits.
Article 5(1)(e) therefore constitutes a substantive amendment,which affects the Member States that currently charge capital duty on the restructuring operations in question.
Most of the improper use of tax goodwill in corporate restructuring operations has been identified by the amount of tax credit released on assessments due by practitioners and companies planning abusive.
In August the Community sent Poland ECU 125 million worth of foodstuffs,the proceeds from their sale to be used to finance restructuring operations, especially in agriculture.2.
In the case of restructuring operations lasting several years and involving large amounts of aid, the Commission may require that aid be disbursed in instalments subject to prior notification and approval by the Commission.
As I see it, failure by the Commission to do this would set a bad precedent for all future cross-border restructuring operations, with the smaller Member States repeatedly being driven out.
Impact of restructuring operations- what can be done by companies and employees to minimise the employment and social impact of restructuring operations and what role can public policies play in facilitating these changes?
In Malta, following a period of solid economic growth until 2000, output growth slowed significantly, reflecting external weakness,increased competition in Malta 's export markets and restructuring operations in the manufacturing sector.
In order to do this, the number of debt restructuring operations that favour the education and primary health care sectors should be dramatically increased, along the lines of the'debt-reducing and development contracts'(C2D) implemented by France.
According to this Article the Directive regulates the levying of indirect taxes in respect of contributions of capital for capital companies, restructuring operations involving capital companies, and the issue of certain securities and debentures.

