The Resource Tax-free cross-border mergers : employees are the collateral victims

Tax-free cross-border mergers : employees are the collateral victims

Label
Tax-free cross-border mergers : employees are the collateral victims
Title
Tax-free cross-border mergers : employees are the collateral victims
Creator
Subject
Language
eng
Summary
The article discusses the tax treatment of the employees' shares acquired in the cross-border mergers. Following the merger or takeover of the target company, its employees in practice have no option but to swap their existing shareholding in the local, target company, for shares in the acquiring foreign company. And in the future all acquisitions of additional shares within the framework of the group's profit-sharing plan will concern shares of the foreign acquiring company. As a result, the employees of the target company may find themselves subject to juridical double taxation on the dividends received in respect of their shares in the acquiring company
Citation source
  • In: Tax planning international : European tax service. - London. - Vol. 19 (2017), no. 1 ; 3 p
  • In: Tax planning international review. - London. - Vol. 44 (2017), no. 1 ; 3 p
http://library.link/vocab/creatorName
Dassesse, M
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • cross-border merger
  • shares
  • merger
Label
Tax-free cross-border mergers : employees are the collateral victims
Instantiates
Publication
Label
Tax-free cross-border mergers : employees are the collateral victims
Publication

Library Locations

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      52.37366609999999 4.9336932
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