Описание налоговых последствий cross-border merger. Что-то не приходит в голову, что такое здесь facility. Помогите, если кто встречал, пожалуйста.

"Tax relief for specific transactions

Share merger
A share merger essentially involves an exchange of shares in the target company for shares in the acquiring company. The relief consists of an exemption from tax for the transferor and a transfer of the transferor’s existing tax basis in the target shares to the consideration shares in the acquiring company. Any gain is thereby effectively deferred....."