The Resource Retroactive effect of mergers under Luxembourg tax law : is time travel actually possible?

Retroactive effect of mergers under Luxembourg tax law : is time travel actually possible?

Label
Retroactive effect of mergers under Luxembourg tax law : is time travel actually possible?
Title
Retroactive effect of mergers under Luxembourg tax law : is time travel actually possible?
Creator
Subject
Language
eng
Summary
In this note, the authors discuss the circumstances in which a merger between domestic companies in Luxembourg might be given retroactive effect. To the extent this occurs, operations carried out by the absorbed company during the intervening period may be taken into account, for tax purposes, at the level of the absorbing company. Expenses incurred or losses realized by the absorbed companies may, therefore, be deducted from the taxable profit of the acquiring company
Citation source
In: European taxation. - Amsterdam. - Vol. 62 (2022), no. 1 ; p. 45-48
http://library.link/vocab/creatorName
  • Schaffner, J
  • Dahan, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • retroactivity
  • merger
  • carry-over
  • losses
  • expenses
  • case law
Label
Retroactive effect of mergers under Luxembourg tax law : is time travel actually possible?
Instantiates
Publication
Label
Retroactive effect of mergers under Luxembourg tax law : is time travel actually possible?
Publication

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