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This video discusses Taipei tax-free reorganizations, covering the structure and rules required to qualify. Taipei reorganizations can be either mergers or consolidations, with examples of forward triangular mergers and reverse triangles. In a merger, the purchasing Corporation acquires the target, which merges into the purchaser, consolidating all assets and liabilities. This results in one entity. Triangular types are not discussed in this video, but will be covered in a future video.
