https://www.taxtmi.com/article/detailed?id=15445 Spin-offs transfer a defined undertaking to a new or existing entity and issue shares to the parent's shareholders, typically via demerger, scheme of arrangement, or share distribution, producing proportional shareholder ownership without cash consideration and requiring board approval, valuation and entitlement calculations, shareholder and creditor consents, regulatory filings, vesting of assets and liabilities, and transitional arrangements. In contrast, hive-outs transfer an undertaking as a going concern for consideration under a Business Transfer Agreement, involving due diligence, contract and license transfers, employee continuity arrangements, and post-closing compliance, with potential capital gains and regulatory implications. en-us Fri, 21 Nov 2025 08:43:23 +0530 Fri, 21 Nov 2025 08:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15445 Spin-offs transfer a defined undertaking to a new or existing entity and issue shares to the parent's shareholders, typically via demerger, scheme of arrangement, or share distribution, producing proportional shareholder ownership without cash consideration and requiring board approval, valuation and entitlement calculations, shareholder and creditor consents, regulatory filings, vesting of assets and liabilities, and transitional arrangements. In contrast, hive-outs transfer an undertaking as a going concern for consideration under a Business Transfer Agreement, involving due diligence, contract and license transfers, employee continuity arrangements, and post-closing compliance, with potential capital gains and regulatory implications. Articles Corporate Laws / IBC / SEBI Fri, 21 Nov 2025 08:43:23 +0530 https://www.taxtmi.com/article/detailed?id=15445