Third Point Management
tax considerations in the government passed tax reform that allowed companies to spin off divisions tax free a measure designed to encourage management to act boldly with shareholders in mind previously spin offs were treated as a sale in japan with corporate tax being due on the difference between fair value and book value of assets this discouraged corporations from using a method popular among their western peers our research indicates that semiconductor business can be spun off tax free under the companies act of japan accomplished via spin off scheme corporate split and a tax qualified share dividend key conditions shareholders only receive shares issued by the newly established corporation proportionate to their ratio in no party owns more than of before the corporate split and it is expected that no party would own more than of the newly established corporation after the corporate split at least one of existing directors or important employees will become a senior director of the newly established corporation the main assets liabilities of the spin off business are transferred to the newly established corporation approximately or more of directors employees engaged in the semiconductors business are expected to be engaged in businesses of the newly established corporation the newly established corporation is expected to continue to operate the semiconductors business | Third Point Management
Company
Deck Type
Sector
Industry
Deck date
June 2019
Slide
41 of 102
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