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This video discusses Taipei tax-free reorganizations, starting with the structure of Taipei reorganizations. Qualification rules are then outlined, followed by an example. Taipei reorganizations can be either a merger or consolidation, with a possible forward triangular merger. In a merger, the purchasing Corporation acquires the target, which becomes part of the purchaser, resulting in one entity with all assets and liabilities transferred. Triangular types will be addressed in a separate video.