European Cross Border Mergers and Reorganisations

Author: Jérôme Vermeylen
Publisher: OUP Oxford
ISBN: 9780199693283
Format: PDF, Kindle
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Providing analysis on cross-border mergers and alternative techniques including all relevant corporate, tax and employment law issues, the book contains the most detailed practical coverage of EU mergers in a country-by-country format.

Cross Border Mergers in Europe

Author: Dirk Van Gerven
Publisher: Cambridge University Press
ISBN: 113950214X
Format: PDF, ePub, Docs
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This discussion of the Cross-Border Merger Directive and its implementing legislation in each Member State of the European Union and the European Economic Area provides companies and their advisors with useful insight into the legal framework applicable to, and the tax treatment of, cross-border mergers throughout the European Economic Area. Analysis of the Community rules laid down in the Cross-Border Merger Directive and the Community rules on the tax treatment of cross-border mergers is complemented by chapters on the implementing legislation in each Member State, prepared in accordance with a common format and contributed by a practitioner from each state. Annexes contain the Cross-Border Merger Directive (Annex I), the Parent-Subsidiary Directive (Annex II) and a list of the implementing legislation in each Member State (Annex III).

Unternehmensnachfolge

Author: Karin E. M. Beck
Publisher: Springer Science & Business Media
ISBN: 3642002595
Format: PDF, ePub, Mobi
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Das Buch gibt einen Überblick über aktuell zu berücksichtigende zivil- und steuerrechtliche Fragen bei der Unternehmensnachfolge sowie über mögliche Entwicklungslinien. Im Einzelnen werden das steuerliche „Schicksal" von Verlusten in der Unternehmensnachfolge, neue Herausforderungen für die Unternehmensbewertung im Rahmen der neuen Erbschaftsteuer, die Pflichtteilsproblematik bei der Unternehmensnachfolge, aber auch Fragen der grenzüberschreitenden Verschmelzung und Exit Taxes behandelt.

The Law of Business Organizations

Author: Martin Schulz
Publisher: Springer Science & Business Media
ISBN: 3642177921
Format: PDF, ePub, Docs
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This book gives a concise introduction to the German law of business organizations and is meant to help business practitioners and international students to familiarize themselves with its key concepts and legal issues. After outlining some characteristic features of the German legal system the book describes the various types of German business organizations with a special focus on the German Limited Liability Company (GmbH) and the German Stock Corporation (AG). The book discusses some typical problems faced by companies engaged in cross-border activities and also provides a brief outline of some recent developments in European company law with a special focus on the new multinational corporate form of the European Company (SE).

Taxation of Company Reorganisations

Author: George Hardy
Publisher: Bloomsbury Publishing
ISBN: 1780438648
Format: PDF, ePub, Mobi
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This book is a comprehensive and readable introduction to the complex set of UK tax rules that relate to all types of company reorganizations including reconstructions, amalgamations, and demergers. It describes the relevant personal income tax and pensio

European Union Corporate Tax Law

Author: Christiana HJI Panayi
Publisher: Cambridge University Press
ISBN: 1107354986
Format: PDF, Kindle
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How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.

International Acquisitions Mergers and Reorganizations in Europe

Author: DRT International
Publisher:
ISBN:
Format: PDF, ePub, Mobi
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A brief description of significant tax aspects of international acquisitions, mergers, and reorganizations in the principal European countries which are importante to international business. As well as identifying problem areas and potential liabilities, planning opportunities are highlighted. It does not describe the taxation aspects of acquisitions, mergers, or reorganizations which are subject to normal tax provisions relating to foreign investment.