3社合併の順序で適格判定に影響があるか
M&Aで譲渡する対象が3社あり、HD会社とその下に100%子会社の2社です。
事前に合併して1社にしてから株式譲渡をする予定ですが、合併の順番によって適格判定に影響はあるでしょうか。
兄弟会社同士を合併してからHDと残った子会社を合併するのが自然かと思いますが、先にHDと子会社を合併してから残り1社と合併してもいいでしょうか。
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- 種類株式を発行している際の支配関係
種類株式を発行している際の支配関係
対象会社は無議決権株式を発行しています。
一旦普通株式の過半数を買い手が取得した上で株式交換すれば、適格要件は支配関係内の要件となりますか。
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すべて見るDDの業務委託契約書に印紙は必要か
DDの業務委託契約書に印紙は必要ですか。
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配当還元方式での株価算定
相続税法上の株式価値評価について、配当還元方式での株式価値はすぐに出せますか。
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