The Resource Respecting foreign mergers under US tax law

Respecting foreign mergers under US tax law

Label
Respecting foreign mergers under US tax law
Title
Respecting foreign mergers under US tax law
Creator
Subject
Language
eng
Summary
In this article the author argues, corporate reorganizations such as the German "verschmelzung", a Mexican "fusión", or the Canadian "amalgamation" are unnecessarily burdensome for foreign companies and their US shareholders. He proposes that US tax authorities should issue new regulations providing that corporate fusions recognized under foreign law should be treated as statutory mergers for purposes of US federal tax law
Citation source
In: Tax notes international. - Arlington. - Vol. 21 (2000),
http://library.link/vocab/creatorName
Evans, T.L
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • merger
  • federal income tax
  • reorganization
Label
Respecting foreign mergers under US tax law
Instantiates
Publication
Label
Respecting foreign mergers under US tax law
Publication

Library Locations

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