The Resource The Belgian motive test and its application to reorganisations

The Belgian motive test and its application to reorganisations

Label
The Belgian motive test and its application to reorganisations
Title
The Belgian motive test and its application to reorganisations
Creator
Subject
Language
eng
Summary
The author explains how the conversion of taxable sale of assets into tax exempt sale of shares through tax neutral reorganizations such as demergers, can be applied in Belgium as a tax planning technique
Citation source
In: International tax review. - London. - Vol. 23 (2012),
http://library.link/vocab/creatorName
Pieron, A
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • tax planning
  • reorganization
Label
The Belgian motive test and its application to reorganisations
Instantiates
Publication
Label
The Belgian motive test and its application to reorganisations
Publication

Library Locations

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