法律英语词汇“demerger”的翻译、意思、用法、释义-法律词典

单词	demerger
释义	demerger n. The split of a company carrying on two or more trades, so that after the demerger separate companies carry on the different trades. The term can also be applied to the splitting of a group of companies. The Corporation Taxes Act 2010 ss 1073–1117 provides reliefs so a demerger is not treated as a payment of a dividend for tax purposes.
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