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CROSS-BORDER REORGANISATION TYPES PRESENTED IN A DIAGRAMMATIC FORMAT
CYPRUS CROSS-BORDER MERGER STRUCTURE 1. Company Cyprus Company transfers its assets and liabilities to an existing company in a different European Union jurisdiction European Union Company 1. Cyprus Company no longer exists.
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 a 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 transfers its assets and liabilities to its mother Company Cyprus Company. European Company 1 no longer exists.
CYPRUS CROSS-BORDER DIVISION STRUCTURE 4. Cyprus Company divides its assets and liabilities equally to two new European Union Companies owned by Cyprus Company’s existing shareholders. Cyprus Company no longer exists.
CYPRUS CROSS-BORDER TRANSFER OF ASSETS STRUCTURE 5. Company Cyprus Company transfers 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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