share restructuring professional fees - SERP Analysis

https://www.thetaxadviser.com/issues/2008/may/irsexaminestreatmentofrestructuringcosts.html

https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/property_plant_equip/property_plant_equip_US/chapter6assetdisposal_US/64disposalactivities.html

https://restructuringinterviews.com/blogs/restructuring/chapter-11-fees

https://www.accountingweb.co.uk/any-answers/legal-fees-on-share-restructure-and-issue-of-new-shares

https://www.investing.com/academy/analysis/restructuring-charges-definition/

https://ttlc.intuit.com/community/business-taxes/discussion/stock-reorganization-fee/00/1074375

https://dart.deloitte.com/USDART/home/codification/expenses/71x/asc718-10/roadmap-share-based-payments/chapter-6-modifications/6-5-equity-restructuring

https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/bankruptcies_and_liq/bankruptcies_and_liq_US/chapter_2_accounting_US/29_professional_fees_US.html

https://kpmg.com/us/en/articles/2023/restructuring-understanding-ifrs-requirements.html

https://www.proformative.com/questions/capitalzing-restructuring-costs/

https://www.withum.com/resources/settlement-costs-legal-fees-stemming-corporate-reorganization-non-deductible/

https://www.taxnotes.com/research/federal/court-documents/court-opinions-and-orders/professional-fees-relating-to-reorganization-must-be-capitalized/1kw0p

https://insolvencyinsider.ca/p/deductibility-of-professional-fees-for-income-tax-purposes-by-a-ccaa-debtor-company

https://scholarship.law.duke.edu/cgi/viewcontent.cgi?article=2593&context=dlj

https://www.alston.com/-/media/files/insights/publications/2021/04/guide-to-representing-bondholders-in-a-restructuri.pdf?rev=76dad62586c44155a371e64635486605&sc_lang=zh-hans

https://www.lexology.com/library/detail.aspx?g=5a4a90c7-832a-4333-b4bb-d793c98bb3d6

https://saasinsurance.ca/professionals/when-might-a-business-owner-benefit-from-a-share-restructuring/

https://madonia.com/taxation-of-corporate-restructuring-and-reorganizations/

https://www.superfastcpa.com/what-is-a-restructuring-charge/

https://mcmillan.ca/fr/wp-content/uploads/sites/7/2020/07/Allocation_Restructuring-Costs.pdf

https://www.eisneramper.com/insights/blogs/real-estate-blog/real-estate-private-equity-organizational-cost-re-blog-1023/

http://archives.cpajournal.com/old/17285144.htm

https://www.uscourts.gov/court-programs/bankruptcy/bankruptcy-basics/chapter-11-bankruptcy-basics

https://www.accountingtools.com/articles/restructuring-charge

https://www.addleshawgoddard.com/en/insights/insights-briefings/2024/corporate/centrica-overseas-holdings-deductibility-professional-fees-incurred-holding-companies/

https://www.hayniecpas.com/cancelled-stock-in-a-restructuring/

https://pro.bloombergtax.com/insights/federal-tax/tax-considerations-in-ma-and-restructuring/

https://www.criadv.com/insight/tax-free-business-splits/

https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17320

https://onlinelibrary.wiley.com/doi/10.1002/jcaf.22659

https://www.mossadams.com/articles/2023/08/transaction-cost-faq

https://library.croneri.co.uk/cch_uk/pctm/51-480

https://www.in-accountancy.co.uk/business-services/share-restructuring/

https://scholarlycommons.law.case.edu/cgi/viewcontent.cgi?article=2957&context=caselrev

https://www.alvarezandmarsal.com/restructuring-tax-services-restructuring

https://www.taxnotes.com/research/federal/irs-private-rulings/letter-rulings-technical-advice/restructuring-transactions-by-affiliated-group-are-tax-free-reorganizations/1k96z

https://dart.deloitte.com/USDART/home/accounting/sec/sec-staff-bulletins/staff-accounting-bulletins/topic-5-miscellaneous-accounting

https://www.ashtonslegal.co.uk/your-business/corporate-and-commercial/corporate-restructurings/

https://fastercapital.com/topics/reorganization-and-restructuring-costs.html

https://taxnatives.com/blog/company-restructuring-advantages/

https://contracts.justia.com/companies/corix-bioscience-inc-16090/contract/437982/

https://ir.janusintl.com/financial-information/sec-filings/xbrl_doc_only/1039

https://taxinterpretations.com/cra/severed-letters/2009-0328671i7

https://www.proskauer.com/alert/the-internal-revenue-service-rules-in-favor-of-multi-class-reit-structure-with-deductible-offering-costs

https://investors.sysco.com/~/media/Files/S/Sysco-IR/documents/quarterly-results/sysco-q2fy17-non-gaap.pdf

https://investor.ecovyst.com/sec-filings/all-sec-filings/xbrl_doc_only/1202

https://www.accountingweb.co.uk/tax/business-tax/reclaiming-vat-on-group-restructuring-fees

https://ir.thermon.com/sec-filings/quarterly-reports/xbrl_doc_only/3388

https://ir.herbalife.com/sec-filings/all-sec-filings/xbrl_doc_only/4258

https://www.wrighthassall.co.uk/knowledge-base/business-sales-shareholders-can-recover-vat-on-costs

https://ir.vsecorp.com/sec-filings/annual-reports/xbrl_doc_only/2496

https://www.templars-law.com/app/uploads/2020/06/Templars-Thought-Leadership-Templars-Thought-Leadership-THE-TAXATION-OF-MA-TRANSACTIONS-IN-NIGERIA-WHAT-HAS-CHANGED.pdf

https://www.thetorocompany.com/news-releases/news-release-details/toros-1q-earnings-exceed-previously-announced-expectations

https://kineticsfunds.com/spin-off-and-corporate-restructuring-fund-no-load-summary-prospectus

https://www.acquisition.gov/node/35761/printable/print

https://www.sec.gov/Archives/edgar/data/1400891/000119312518069543/d453036dex992.htm

https://ir.ryanspecialty.com/financial-reports/sec-filings/xbrl_doc_only/1196

https://laweasy.com/tips/restructuring-or-starting-a-new-business-costs-incurred/

https://www.epiqglobal.com/en-us/services/restructuring-bankruptcy

https://strategiccfo.com/articles/bankruptcy-restructuring/restructuring-expense/

https://octus.com/resources/articles/the-cost-of-restructuring/

https://investors.thoughtworks.com/static-files/f354f2e9-e061-4280-8202-49563c2ca0a5

https://lao.ca.gov/analysis_1994/1994_pandi/pi94part5a_Restructuring_state-local.pdf

https://fundresearch.fidelity.com/mutual-funds/summary/494613532

https://www.lexisnexis.co.uk/legal/guidance/vat-recovery-on-corporate-transactions

https://www.theia.org/sites/default/files/press-releases/document/20101213-rifireport.pdf

https://www.americanbar.org/content/dam/aba-cms-dotorg/products/inv/book/278736997/Chapter%201.pdf

https://investors.corescientific.com/news-events/press-releases/detail/14/core-scientific-announces-comprehensive-restructuring-transaction

https://globalrestructuringreview.com/review/restructuring-review-of-the-americas/2025/article/investment-fund-activity-in-us-debt-restructurings

https://etd.ohiolink.edu/acprod/odb_etd/ws/send_file/send?accession=kent1173383712&disposition=inline

https://www.factmr.com/report/corporate-restructuring-advisory-market

https://www.nortonrosefulbright.com/en/knowledge/publications/34773fd4/tax-do-not-overlook-this-critical-component

https://www.itsgnetwork.com/itsg/globalTaxJournal.asp?aid=8

https://www.wallstreetoasis.com/forum/investment-banking/restructuring-fees

https://www.lw.com/admin/upload/Documents/BoJ_Global_Restructing-locked-March-2015.pdf

https://astrella.com/blogs/what-is-cap-table-restructuring/

https://www.nexia.co.nz/accounting-for-buying-or-selling-a-business/

https://kellysantini.com/articles/restructuring-your-business-tax-efficiency/

https://asic.gov.au/regulatory-resources/insolvency/insolvency-for-directors/restructuring-and-the-restructuring-plan/

https://www5.austlii.edu.au/au/legis/cth/consol_act/ca2001172/s9.html

https://westcoastwills.com/resources/corporate-reorganizations/

https://mercercapital.com/article/understanding-transaction-advisory-fees/

https://clscharteredsecretaries.ie/company-restructuring/

https://www.taxmann.com/research/account-audit/top-story/105010000000026487/accounting-treatment-of-transaction-costs-incurred-by-the-company-for-equity-transactions-including-ipo-process-experts-opinion

https://pro.bloombergtax.com/portfolios/deductibility-of-legal-and-other-professional-fees-portfolio-523/

https://www.mizuhogroup.com/binaries/content/assets/pdf/mizuho-bank/insights/cndb/economics/kanan_asia/r421-0061-xf-0105.pdf

https://careers.alvarezandmarsal.com/en/jobs/15152832-director-restructuring-tax-services

https://etctax.co.uk/corporate-business-tax/reorganisations-reconstructions/

https://www.myerssolicitors.co.uk/why-would-you-want-to-restructure-your-shares/

https://corporatefinanceinstitute.com/resources/valuation/tax-free-reorganization/

http://www.csrc.gov.cn/csrc_en/c102030/c1371009/content.shtml

https://www.ey.com/en_my/technical/tax-alerts/capital-gains-tax-exemptions-for-initial-public-offerings-and-group-restructuring-exercises

https://www.abnaustralia.com.au/support/news-and-articles/business-restructure

https://www.bakertilly.ca/en/elora-ontario/publications/shareholder-agreements-finally-some-tax-relief

https://macabacus.com/restructuring/equity-carve-outs

https://oci.wi.gov/Pages/Companies/WestBendMICRestructuring.aspx

https://www.charteredaccountants.ie/taxsourcetotal/taxpoint/features/2014/06/2014-06-1.html

https://www.wbw.co.uk/news/commercial/restructuring-shares-2020/

https://pd-taxconsultants.co.uk/corporate-restructuring-part-1-reorganisations-of-share-capital/