The Resource Taxation of mergers

Taxation of mergers

Label
Taxation of mergers
Title
Taxation of mergers
Subject
Summary
The Corporate Income Tax Act 1969 introduced several changes in the taxation of mergers, divisions and similar corporate re-organizations. For the first time, Netherlands corporate income tax law grants privileged treatment to "spin-offs" of an independent branch of an enterprise, whereas previously only merger of an entire enterprise was favoured. This article deals with the problems in detail, focusing on mergers proper and divisions
Citation source
In: European taxation. - Amsterdam. - Vol. 10 (1970),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • merger
  • division
Label
Taxation of mergers
Publication

Library Locations

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