An amalgamation that takes place between two or more companies registered under The Companies Act, 1995 (hereinafter referred to as the ‘Act’) shall be subject to the provisions therein on the amalgamation of companies. Amalgamations between two or more companies, which are not registered under the Act, shall be considered to be cross-border mergers. They shall be regulated by the Cross Border Mergers of Limited Liability Companies Regulations, S.L. 386.12.
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