CROSS-BORDER REORGANISATION TYPES PRESENTED IN A DIAGRAMMATIC FORMAT
- CYPRUS CROSS-BORDER MERGER STRUCTURE 1. Company Cyprus Company transfer its assets and liabilities to an existing company in a different European Union jurisdiction European Union Company 1. Cyprus Company no longer exist.
- CYPRUS CROSS-BORDER MERGER STRUCTURE 2. Two companies Cyprus Company and European Union Company 1 in another European Union jurisdiction transfer their assets and liabilities to new company in a completely different European Union jurisdiction European Union Company 2. Cyprus Company and European Union Company 1 no longer exist.
CYPRUS CROSS-BORDER MERGER STRUCTURE 3. European Company 1 in European Union jurisdiction transfer its assets and liabilities to its mother Company Cyprus Company. European Company 1 no longer exist.
CYPRUS CROSS-BORDER DIVISION STRUCTURE 4. Cyprus Company divides its assets and liabilities equally to two new European Union Companies owned by Cyprus Company existing shareholders. Cyprus Company no longer exist.
- CYPRUS CROSS-BORDER TRANSFER OF ASSETS STRUCTURE 5. Company Cyprus Company transfer one of its activities – class of investments to European Union 1 without itself being dissolved.
CYPRUS CROSS-BORDER EXCHANGE OF SHARES STRUCTURE 6. Cyprus Company acquires a holding in European Union Company 2 usually to secure a majority of voting rights of the latter or obtain additional shareholding.
- CYPRUS CROSS-BORDER TRANSFER-IN & MERGER 3 STRUCTURE 7: European Union Company 1 wishes to merge its assets held by a company in a zero tax or non European Union jurisdiction.
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