E-Book, Englisch, 196 Seiten
Reihe: IFA Congress Series Set
Association IFA: Cross-Border Effects of Restructuring Including Change of Legal Form
Erscheinungsjahr 2016
ISBN: 978-90-411-8708-6
Verlag: Wolters Kluwer
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
Cross-Border Effects of Restructuring Including Change of Legal Form
E-Book, Englisch, 196 Seiten
Reihe: IFA Congress Series Set
ISBN: 978-90-411-8708-6
Verlag: Wolters Kluwer
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
The Seminar will examine the tax effects in a particular jurisdiction of reorganisations taking place in another jurisdiction. The covered reorganisations include mergers, divisions or splits, but also change of legal form (e.g., partnership into a company) and transfer of the corporate seat.
The Seminar will focus on the following:
- • effects in the source State of reorganisations made in the residence State;
- • effects in the residence State of reorganisations made in the source State;
- • impact of EC tax directives on dividends and cross-border reorganisations; and
- • treaty issues.
