Business Services Industry
U.S. companies take "AIM" at the U.K. stock market.(Alternative Investment Market)
Tax Adviser, The, August, 2006 by Verzi, Robert
For various business reasons, several U.S. companies have attempted to list their shares on the Alternative Investment Market (AIM) of the London Stock Exchange. The business reasons for listing U.S. company shares on a foreign stock exchange are beyond this item's scope; suffice it to say that the U.S. regulatory environment may have created interest in looking beyond its borders to other capital markets.
The listing of U.S. companies' shares on a foreign stock exchange may fall within the following pattern:
1. The U.S. shareholders transfer their shares of the operating companies to a U.S. holding company (USHoldco) in exchange for USHoldco shares. Such exchange will most likely qualify as tax free under Sec. 351. If so, neither the exchanging...
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