The Resource German Reconstructions Tax Act to be re-written

German Reconstructions Tax Act to be re-written

Label
German Reconstructions Tax Act to be re-written
Title
German Reconstructions Tax Act to be re-written
Creator
Subject
Language
eng
Summary
The German cabinet has resolved an SE Tax Bill in order to bring Societas Euopaeas (SEs) and SCEs (cooperatives) into the German tax net, whilst making appropriate arrangements for their emigration and immigration. The opportunity has also been taken to set rules governing cross-border mergers and other reconstructions within the EU and to bring the statute governing "exit taxation" for significant shareholders into line with ECJ rulings. The main thrust of the bill is to remove barriers to EU mergers whilst protecting Germany's right of ultimate taxation. Not all the changes are favourable, and not all are confined to cross-border transactions. Most of the new provisions apply to transactions in 2006
Citation source
In: Tax planning international : European Union focus. - London. - Vol. 8 (2006),
http://library.link/vocab/creatorName
Miles, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • European Company
  • cross-border merger
  • reconstruction
  • exit tax
Label
German Reconstructions Tax Act to be re-written
Instantiates
Publication
Label
German Reconstructions Tax Act to be re-written
Publication

Library Locations

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