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AIM — An International Market

Marcus Rea Corporate Tax Director at Deloitte & Touche LLP discusses the rise of AIM as an international market and highlights some of the issues faced in key emerging territories
Setting The Scene
Until relatively recently a NASDAQ quotation had been the aspiration of many companies' Boards and principal shareholders. The dot-com boom of the millennium saw companies from all over the world flock to the US and its (mainly technology) growth companies market. But significant additional governance and administration requirements plus the comparatively high costs of raising capital and then being a public company in the US have seen (particularly but not exclusively non-US) companies consider other alternatives.
On 30 July 2002...

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