Cross-Border Effects of Restructuring, Including Change of Legal Form

Cross-Border Effects of Restructuring, Including Change of Legal Form Proceedings of a Seminar Held in Munich, Germany, in 2000 During the 54th Congress of the International Fiscal Association - IFA Congress Seminar Series

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Paperback (02 Oct 2001)

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Publisher's Synopsis

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.

  • Book information

    ISBN: 9789041116796
    Publisher: Wolters Kluwer Law & Business
    Imprint: Kluwer Law International
    Pub date:
    Edition: New edition
    DEWEY: 336.2
    DEWEY edition: 21
    Number of pages: 179
    Weight: 276g
    Height: 230mm
    Width: 233mm
    Spine width: 10mm