Definition

Reserve Morris Trust

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Reserve Morris Trust is a type of tax-optimisation strategy generally used by a company to lower the overall tax by spinning-off or selling assets and skipping tax on any relevant gains. The Reverse Morris Trust allows a company to merge an entity with a subsidiary which is free from tax.

Term of the day

Default Risk Premium

What is Default risk premium? Default risk premium refers to the additional return received by the lender from the borrower by assuming default risk. Default r......
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