The Resource De ontgaanstoets in de fusie- en splitsingsfaciliteiten

De ontgaanstoets in de fusie- en splitsingsfaciliteiten

Label
De ontgaanstoets in de fusie- en splitsingsfaciliteiten
Title
De ontgaanstoets in de fusie- en splitsingsfaciliteiten
Creator
Subject
Language
eng
Summary
Description of the application of the anti-abuse test with respect to merger and split-up facilities to the background of a decision of the Court of Appeal Amsterdam, 30 January 2002. Focus in particular on the burden of proof that business motives and no abuse exist and its compatibility with the EU Merger Directive. Moreover, the tax consequences arising from a transfer of shares after a merger or split-up of companies and its compatibility with the Merger Directive are described
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 132 (2003),
http://library.link/vocab/creatorName
  • Brummer, G.B.A
  • Thijssen, J.B
Language note
Dutch
http://library.link/vocab/subjectName
  • split-off
  • merger
  • abuse of law
  • burden of proof
Label
De ontgaanstoets in de fusie- en splitsingsfaciliteiten
Instantiates
Publication
Label
De ontgaanstoets in de fusie- en splitsingsfaciliteiten
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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