The Resource Grensoverschrijdende fusie en splitsing : de fiscale Fusierichtlijn

Grensoverschrijdende fusie en splitsing : de fiscale Fusierichtlijn

Label
Grensoverschrijdende fusie en splitsing : de fiscale Fusierichtlijn
Title
Grensoverschrijdende fusie en splitsing : de fiscale Fusierichtlijn
Creator
Subject
Language
eng
Summary
Description of the main amendments of the EU Merger Directive of 17 February 2005, in particular, the extension of the scope, the treatment of transparent entities and partners, the shareholding requirement, the exemption for a transfer of assets to a permanent establishment and the treatment of the SE. The last part describes the fiscal implications of the Sevic Systems case on cross-border mergers
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 75 (2006),
http://library.link/vocab/creatorName
Simonis, P.H.M
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • Merger Directive
  • cross-border merger
  • partnership
  • European Company
Label
Grensoverschrijdende fusie en splitsing : de fiscale Fusierichtlijn
Instantiates
Publication
Label
Grensoverschrijdende fusie en splitsing : de fiscale Fusierichtlijn
Publication

Library Locations

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