This seminar examines the tax effects in a particular jurisdiction of reorganizations taking place in another jurisdiction. The covered reorganizations include mergers, divisions or splits, but also change of legal form (for example, partnership into a company) and transfer of the corporate seat. The seminar focuses on the following: effects in the source state of reorganizations made in the residence state; effects in the residence state of reorganizations made in the source state; impact of EC tax directives on dividends and cross-border reorganizations; and treaty issues.
- ISBN:
- 9789041116796
- 9789041116796
-
Category:
- International law of territory & statehood
- Format:
- Paperback
- Publication Date:
-
01-10-2001
- Language:
- Dutch, English, French, German, Italian, Spanish
- Publisher:
- Kluwer Law International
- Country of origin:
- Netherlands
- Pages:
- 195
- Dimensions (mm):
- 230x156x10mm
- Weight:
- 0.28kg
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