The Resource Tax free mergers and divisions : the "business purpose" test under Belgium tax law

Tax free mergers and divisions : the "business purpose" test under Belgium tax law

Label
Tax free mergers and divisions : the "business purpose" test under Belgium tax law
Title
Tax free mergers and divisions : the "business purpose" test under Belgium tax law
Creator
Subject
Summary
Discussion of the new 1993 law on tax free mergers and divisions under the condition that the transaction meets legitimate needs of a financial or economic character. This article outlines the Belgium tax law with respect to tax free mergers and divisions and analyses its meaning and implications for selected transactions
Citation source
In: Intertax. - Deventer. - (1994),
http://library.link/vocab/creatorName
Sturtevant, P
Language note
English
http://library.link/vocab/subjectName
  • merger
  • division
  • business purpose test
Label
Tax free mergers and divisions : the "business purpose" test under Belgium tax law
Instantiates
Publication
Label
Tax free mergers and divisions : the "business purpose" test under Belgium tax law
Publication

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