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Canadian Cross-Border Transactions Using Exchangeable Shares

International Securitization & Finance Report, Thomson Reuters
January 31, 2011


Gary Fogler authored an article titled, Canadian Cross-Border Transactions Using Exchangeable Shares, published in Thomson Reuters' International Securitization and Finance Report, a twice-monthly review of innovative tax-effective and asset-backed financing transactions.

The article examines the advantages of using exchangeable shares, describes the basic structure of an exchangeable share transaction and addresses key corporate, tax and securities issues that arise in connection with this type of transaction.