The Resource Generalthema II : Die Änderungen der Fusionsbesteuerungsrichtlinie

Generalthema II : Die Änderungen der Fusionsbesteuerungsrichtlinie

Label
Generalthema II : Die Änderungen der Fusionsbesteuerungsrichtlinie
Title
Generalthema II : Die Änderungen der Fusionsbesteuerungsrichtlinie
Creator
Subject
Language
eng
Summary
In connection with general subject II at the IFA congress 2005, the article gives an overview of the amendments to the Merger Directive as approved in February 2005. The author criticizes certain amendments of the approved Directive as compared to the original Commission proposal (e.g. related to the tax treatment of hidden reserves and attribution of assets to a permanent establishment)
Citation source
In: Internationales Steuerrecht. - München. - Vol. 14 (2005),
http://library.link/vocab/creatorName
Schindler, C.P
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • Merger Directive
  • European Company
  • hidden reserves
  • allocation of assets
Label
Generalthema II : Die Änderungen der Fusionsbesteuerungsrichtlinie
Instantiates
Publication
Label
Generalthema II : Die Änderungen der Fusionsbesteuerungsrichtlinie
Publication

Library Locations

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