The Resource Addressing the tax consequences of UCITS IV cross-border mergers in Europe : extending the Merger Directive as a solution? Part 1

Addressing the tax consequences of UCITS IV cross-border mergers in Europe : extending the Merger Directive as a solution? Part 1

Label
Addressing the tax consequences of UCITS IV cross-border mergers in Europe : extending the Merger Directive as a solution? Part 1
Title
Addressing the tax consequences of UCITS IV cross-border mergers in Europe : extending the Merger Directive as a solution? Part 1
Creator
Subject
Language
eng
Summary
This two-part article examines whether or not an extension of the rationale of the Merger Directive (2009) could be used to achieve tax neutrality in regard to cross-border mergers of UCITS in terms of the UCITS IV Directive. This part 1 analyses the UCITS IV regime, the Merger Directive and the various prototypes/mechanisms that may be used by states in the design of their domestic investment fund taxation systems. Part 2 analyses the taxable events that may arise in relation to a transaction
Citation source
In: European taxation. - Amsterdam. - Vol. 52 (2012),
http://library.link/vocab/creatorName
Xuereb, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • cross-border merger
  • UCITS
  • investment fund
  • Merger Directive
  • exit tax
Label
Addressing the tax consequences of UCITS IV cross-border mergers in Europe : extending the Merger Directive as a solution? Part 1
Instantiates
Publication
Label
Addressing the tax consequences of UCITS IV cross-border mergers in Europe : extending the Merger Directive as a solution? Part 1
Publication

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