Harm Van den Broek's Cross-Border Mergers within the EU: Proposals to Remove the PDF

By Harm Van den Broek

ISBN-10: 9041138242

ISBN-13: 9789041138248

due to the law at the ecu corporation and the 10th Council Directive, all Member States are obliged to eventually enforce the merger preparations of the 1990 financial Merger Directive, forcefully elevating the query of the tax effects of cross-border mergers. This booklet is the 1st to concentration in such a longer approach at the which means of the 1990 Directive’s tax provisions during this context. With designated and invaluable insights drawn from legislative historical past files by no means tested sooner than, its certain remark results in sound and sensible tips about cross-border mergers in the ecu from a tax legislation standpoint. This publication additionally examines to what quantity taxation due to mergers is in keeping with the liberty of firm and the loose circulate of capital. sincerely analysing the risks of strengthen taxation, double taxation, double non taxation, and extra tax claims due to a merger, the publication bargains with such center components because the following: the goals of cross-border merger reduction schemes; the goals of cross-border merger reduction schemes; move of losses; go out taxation; taxation of dividend withholding tax; worker participation rights; tax status of collectors of a shifting corporation; and taxation of overseas shareholders. With its new insights on tax facets of mergers in the ecu Union, this ebook should be of specified worth to merging businesses and their shareholders, to tax administrations and courts, and to legislators who needs to competently enforce the Merger Directive.

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Cross-Border Mergers within the EU: Proposals to Remove the Remaining Tax Obstacles: 33 (Eucotax Series on European Taxation) by Harm Van den Broek


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