In the first chapters there will be a general discussion about basic terms such as tax, tax planning, mergers, tax evation, leveraged buyout and reverse vertical merger.
Í upphafi ritgerðar verður farið almennt yfir hugtökin skattur, skattaskipulagning, félagaréttarlegur og skattaréttarlegur samruni, skattasniðganga, skuldsett yfirtaka og öfugur samruni.