Merger Directive
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The concept Merger Directive represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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Merger Directive
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The concept Merger Directive represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- Merger Directive
260 Items that share the Concept Merger Directive
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- (Further) implementation of the EU Merger Directive in Belgian domestic tax legislation opens new opportunities for tax neutral cross-border corporate reorganizations
- A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive
- A misinterpreted directive text
- A primer on the impact of the EC Directive on Mergers and Divisions on U.S. companies with interests in Europe
- A proposal to expand and improve article 6 of the EU Merger Directive
- Abuse under the Merger Directive
- Activities of the European Union : taxation
- Addressing the tax consequences of UCITS IV cross-border mergers in Europe : extending the Merger Directive as a solution? - Part 2
- Addressing the tax consequences of UCITS IV cross-border mergers in Europe : extending the Merger Directive as a solution? Part 1
- Adjustment of the tax systems of the new accession states to the "Acquis Communautaire" in direct taxation
- Adoption of the EC Parent-Subsidiary and Mergers Directives by the United Kingdom
- Aggregazioni di società residenti in altri Stati europei con stabili organizzazioni italiane
- Allocation of the burden of proof under the anti-abuse rule of the Parent-Subsidiary Directive according to the most recent ECJ case law
- Amending the Mergers Directive
- An analysis of the 2005 amendments to the Merger Directive
- An overview of the EC Merger Directive and its implementation by member states
- Anwendbarkeit der Mutter-Tochter-Richtlinie und der Fusionsrichtlinie auf Gibraltar-Gesellschaften : für eine Erfassung gibraltarischer Gesellschaften
- Anwendung der EG-Fusionsrichtlinie bei Umwandlung inländischer Betriebsstätte in Tochtergesellschaft
- Anwendungsbereich der fiktiven Steueranrechnung im UmwStG
- Applying the EU Parent-Subsidiary and Merger Directives to Gibraltar companies
- Applying the Merger Directive beyond its scope in third-country scenarios : an alternative approach to A Oy (case C-48/11) - Part 1
- Applying the Merger Directive beyond its scope in third-country scenarios : an alternative approach to A Oy (case C-48/11) - Part 2
- Art. 14 Wet Vpb. 1969 getoetst aan de fusierichtlijn
- Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act
- Belastingontwijking : uitstel of afstel?
- Brexit : navigating the tax minefield
- Brexit and the EU tax directives : the emerging UK tax landscape
- Buchwertverknüpfung über die Grenze verstösst gegen EG-Recht
- CJEU examines 'deferred taxation' under the Merger Directive and the freedom of establishment
- CJEU examines Finland's taxation of foreign branches
- Case-law-based anti-avoidance measures in conflict with proportionality test : comment on the ECJ decision in Kofoed
- Comentarios al Titulo II de la Ley 29/91
- Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger
- Company in organization under EU Parent-Subsidiary and Merger Directives
- Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Corporate income taxation and the internal market without frontiers : adoption of the Merger and Parent-Subsidiary Directives
- Corporate restructurings covered by the Merger Directive
- Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchange of shares concerning companies of different Member States
- Cross-border mergers
- Cross-border mergers in Europe
- Cross-border mergers in the European Union : the Netherlands perspective
- Cross-border mergers in the European Union : the U.K. perspective
- Cross-border mergers in the European Union: the Luxembourg perspective
- Cross-border mergers within the EU : proposals to remove the remaining tax obstacles
- Cross-border reorganizations : implementation of EU Merger Directive into Belgian tax law
- Current status of the implementation of the Direct Tax Directives
- DBA- und Unionsrechtskonformität der Behandlung einer Abwärtsverschmelzung von Kapitalgesellschaften mit ausländischen Anteilseignern
- De Europese NV en de Nederlandse vennootschapsbelasting
- De Moeder-dochterrichtlijn en de Fusierichtlijn
- De aandelenfusiefaciliteit in het wetsvoorstel inkomstenbelasting 2001
- De bedrijfsfusie in de Wet op de vennootschapsbelasting 1969
- De bedrijfsfusiefaciliteit in de vennootschapsbelasting
- De fiscale aspecten van het wetsvoorstel grensoverschrijdende fusie
- De fusierichtlijn en bedrijfsreorganisaties naar Belgisch recht : leidt de Europese draad van Ariadne de belastingplichtige uit het Belgische labyrint?
- De gewijzigde Fusierichtlijn en de Belgische struisvogelpolitiek
- De omzetting van de fusierichtlijn : duiding bij een labyrint van bepalingen inzake inbrengen van een bedrijfstak of algemeenheid, fusies en splitsingen
- Defizite bei der grenzüberschreitenden Verschmelzung - eine sekundärrechtliche Bestandsaufnahme
- Der Anteilstausch im italienischen Steuerrecht
- Der Teilbetrieb im Umwandlungssteuerrecht nach dem Umwandlungssteuer-Erlass 2011
- Derecho tributario de la Unión Europea
- Die Fusionsrichtlinie und die Mutter/Tochterrichtlinie : zu den beiden steuerlichen EG-Richtlinien für die grenzüberschreitende Zusammenarbeit von Unternehmen
- Die Umsetzung der EG-Fusionsrichtlinie und der EG-Mutter-Tochter-Richtlinie in den EG-Mitgliedstaaten
- Die geänderte steuerliche EU-Fusionsrichtlinie vom 17.2.2005
- Die grenzüberschreitende Verschmelzung von Kapitalgesellschaften in der EU
- Die wichtigsten Aktivitäten bei geplanten Umgründungen : Teil 2 : Verschmelzung
- Direito fiscal da União Europeia : tributação direta
- Does the Merger Directive violate primary law by excluding EU companies having their place of effective management in a third country?
- Doppelbesteuerungsabkommen und EU-Recht : Auswirkungen auf die Abkommenspraxis
- Double taxation conventions and European directives in the direct tax area
- Double taxation: an assessment of the last EC proposals in the light of existing regimes as implemented by national laws and bilateral treaties
- Draft EC directives on parent-subsidiary, on mergers and on arbitration | Propositions de directives communautaires concernant les sociétés mères et les filiales, les fusions et la procédure arbitrale | EC-Richtlinienentwürfe über Mutter-Tochtergesellschaften, Fusionen und Schiedsverfahren
- EC corporate tax law : commentary on the EC direct tax measures and member states implementation
- EC initiatives in direct taxation and the national responses
- EG-Mitgliedstaat durch die Hintertür? : Zur Erstreckung der Meistbegünstigungsklausel im Deutsch-US-amerikanischen Freundschafts-, Handels- und Schiffahrtsvertrag auf die EG-Verschmelzungsrichtlinie
- EU Companies with third state dual residency and the freedom of establishment : unlawful restriction by secondary legislation and corresponding national tax law
- EU Mergers Directive : plus ça change, plus ce n'est pas la même chose!
- EU enlargement : compatibility of the tax systems of applicant states with EC direct taxation: Finland
- EU makes progress on cross-border mergers
- EU tax law : direct taxation [2013]
- EU tax law : direct taxation [2014]
- EU tax law : direct taxation [2015]
- EU tax law : direct taxation [2016]
- EU tax law : direct taxation [2017]
- EU tax law : direct taxation [2018]
- EU tax law : direct taxation [2019]
- EU tax law : direct taxation [2020]
- EU tax law : direct taxation [2021]
- EU tax law : direct taxation [2022]
- Einbringung von Unternehmensteilen : EuGH, Urt. v. 15.1.2002 - Rs. C-43/00 Andersen og Jensen ApS gegen Skatteministeriet
- Einbringungen in eine Kapitalgesellschaft nach dem SEStEG-Entwurf
- El concepto de ventaja fiscal en el régimen de diferimiento tributario ante la ausencia de motivo económico válido, antes y después de la Ley 27/2014, de 27 de noviembre = The concept of tax benefits in the tax deferral regime in the absence of valid commercial reasons, before and after Law 27/2014 of November 27th
- Elimination of double taxation and tax deferral : the example of the Merger Directive
- Entwurf zur Abänderung der EU-Fusionsrichtlinie : Erweiterter Anwendungsbereich, steuerneutrale Aufwertung bei Einbringungen = Proposal for a council directive amending the merger directive
- Ertragsteuerliche Aspekte der Herausverschmelzung deutscher Kapitalgesellschaften
- EuGH zur Einbringung nach Art. 9 Fusionsrichtlinie
- EuGH zur Einbringung von Unternehmensteilen und zur Zuordnung von Wirtschaftsgütern
- EuGH-Rsp zur Fusionsrichtlinie und die Auswirkungen auf das österreichische UmgrStG
- EuGH-Urteil in der Rs. A.T. : Auslegung der Fusionsbesteuerungsrichtlinie und Schlussfolgerungen für das österreichische Umgründungssteuerrecht = ECJ decision in the A.T. case : interpretation of the Merger Directive and consequences for Austrian corporate reorganization tax law
- Euroopan Unionin Laki : 1997
- Europarechtlichen Perspektiven des Umwandlungssteuerrechts sowie der Wegzugsbesteuerung
- European Union corporate tax law
- European tax law
- European tax law
- European tax law
- European tax law
- European tax law
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- European tax law in the relations with EFTA countries
- Europees belastingrecht
- Europeesrechtelijke fricties inzake art. 14a, zesde lid, Wet Vpb 1969
- Europese (ontwerp-)richtlijnen : pre-advies voor de 38e jaarvergadering van de Nederlandse Orde van Belastingadviseurs
- Europäisches Steuerrecht
- Europäisches Steuerrecht : Kommentar
- Europäisches Steuerrecht : Kommentar
- Europäisierung des Umwandlungssteuerrechts : Grundprobleme der Verschmelzung
- Exchanges of shares under Polish corporate income tax legislation : inconsistencies in implementation of the EC Merger Directive
- Exit taxation and restructuring operations : a comparison of EU and Italian tax law
- Final amendments to the Merger Directive : avoidance of economic double taxation and application to hybrid entities, two conflicting goals
- Final losses in respect of cross-border mergers : Memira (Case C-607/17) and Holmen (Case C-608/17)
- Fiscaal erkend kapitaal en art. 3A, eerste lid, Wet div. bel. 1965
- Fiscaal misbruik in de Europese Unie : een stand van zaken
- Fiscaal-technische verwerking van belastingneutrale moeder-dochterfusies tussen binnenlandse vennootschappen na de fusiewet van 11 december 2008
- Formwechsel und Sitzverlegung nach dem künftigen Gesetz über steuerliche Begleitmassnahmen zur Einführung der Europäischen Gesellschaft und zur Änderung weiterer steuerrechtlicher Vorschriften
- France enacts implementing legislation for EC Mergers Directive
- Generalthema II : Die Änderungen der Fusionsbesteuerungsrichtlinie
- GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
- Government implements the Merger Directive (or some of it anyway)
- Grensoverschrijdende fusie en splitsing : de fiscale Fusierichtlijn
- Grensoverschrijdende verliesverrekening in België anno 2021 : Belgische keuzes onder Europese invloed
- Grenzüberschreitende Umgründungen unter Beteiligung hybrider Gesellschaften = Cross-border reorganizations involving hybrid entities
- Grenzüberschreitende Verschmelzung nationaler Kapitalgesellschaften unter Beachtung gesellschafts- und steuerrechtlicher Aspekte
- Grenzüberschreitende Verschmelzungen von Kapitalgesellschaften - ein Überblick über die Zehnte gesellschaftsrechliche Richtlinie
- Gründung und Sitzverlegung der Europäischen Aktiengesellschaft (SE) : ertragsteuerlicher Status quo und erforderliche Gesetzesänderungen
- Handbuch Umwandlungssteuerrecht : Kommentar für die praktische Fallbearbeitung : Deutsch - englische Textausgabe mit Gesetzesbegründung
- Het arrest Magpar en de doorschuiving van fiscale claims bij juridische fusies
- Het einde van het antiturbobeleid en de materiële fusie-eis
- Het voorstel tot aanpassing van de fusierichtlijn: obstakels opgeruimd?
- Hoge Raad legt reikwijdte reorganisatiefaciliteiten te eng uit (en stelt geen prejudiciële vragen)
- How does the CJEU's case law on cross-border loss relief apply to cross-border mergers and divisions?
- How the new EU has dealt with the tax challenges
- Implementation in Italy of the Mergers and Parent-subsidiary Directives
- Implementation of EC Merger Directive in Ireland
- Implementation of EU Merger Directive into Belgian tax law - Part 1
- Implementation of EU Merger Directive into Belgian tax law - Part 2
- Implementation of the EC Merger Directive
- Implementation of the EC Merger Directive
- Implementation of the EC Merger Directive
- Implementation of the EC Merger and Parent/Subsidiary Directives and the Arbitration Convention
- Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) exit tax measures in Finland
- Implementation of the Merger Directive
- Implementation of the Merger Directive in Finland : did we know what we were in for?
- Internationale Steuerneutralität bei grenzüberschreitenden Verschmelzungen von Kapitalgesellschaften innerhalb der Europäischen Union
- Internationale Umgründungen nach der Fusionsbesteuerungsrichtlinie : Praxiskommentar zur FRL und deren Umsetzung in CEE
- Internationale Verschmelzungen nach dem BudBG 2007 : Teil I: Auswirkungen auf Gesellschaftsebene
- Internationale Verschmelzungsrichtlinie : Verhältnis zur Niederlassungsfreiheit und Vorwirkung; Handlungszwang für Mitbestimmungsreform
- Interne meerwaarden : de problematiek doorheen de jaren - een stand van zaken : met een knipoog naar de Dienst Voorafgaande Beslissingen
- Intra-EU mergers after the ECJ's Foggia judgment
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Italian tax authorities deny application of EU Merger Directive to "merger" of UK companies with Italian PEs
- La doctrina administrativa sobre el motivo económico válido en las reestructuraciones societarias
- La notion de branche d'activité en droit interne par rapport aux directives européennes
- La reversión de la carga de la prueba para justificar los motivos económicos válidos en las reorganizaciones empresariales
- Law 2578 of 17 February 1998 which (inter alia) implements the EC Merger Directive and the EC Parent-subsidiary Directive
- Le nouveau régime fiscal des fusions et scissions transfrontalières
- Le régime fiscal français des fusions et opérations assimilées sous la lumière de la directive du 23 Juillet 1990 (à propos de l'arrêt de la CJCE "Andersen og Jensen" du 15 Janvier 2002)
- Les fusions et autres réorganisations transfrontalières
- Ley 25/2006, de 17 de julio, por la que se modifica el régimen fiscal de las reorganizaciones empresariales y el systema portuario y se aprueban medidas tributarias para la financiación sanitaria y para el sector del transporte por carretera (B.O.E. de 18 de julio de 2006) : I.Sociedades / E-2748
- Liber Amicorum Jacques Malherbe
- Limits to tax planning
- M&A tax fundamentals
- Manual de Derecho tributario de la Unión Europea
- May a country tax a subsequent restructuring under the Merger Directive?
- Merger Directive : conceptual clarity of the term "branch of activity" needed
- Missbrauchstypisierungen im neuen Umwandlungssteuerrecht: Verstoss gegen die Fusionsrichtlinie?
- Must EU Merger Directive benefits be made available where EEA states are involved?
- Must the losses of a merging company be deductible in the state of residence of the receiving company in EU?
- Nederlands belastingrecht in Europees perspectief
- New Swedish rules on cross-border reorganizations following Directive 2005/19/EC
- Non-exhausted losses and the Merger Directive : what it fails to say
- Ontwikkelingen in het Europese belastingrecht
- Partnerships and other hybrid entities and the EC Corporate Direct Tax Directives
- Pending Court of Justice of the European Union cases
- Pending case filed by Danish courts : the Kofoed case
- Permanent establishment and Merger Directive
- Permanent establishments in international tax law
- Planning considerations for German reorganizations
- Profili comparatistici delle modalità di recepimento della Direttiva Comunitaria 90/434/CEE in alcuni paesi dell'Unione Europea
- Proposed Directives concerning a common system of taxation applicable to merger-type transactions and parent-subsidiary relationships between corporations of different Member States
- Shortcomings in the EU Merger Directive
- Shortcomings in the European Union Merger Directive : lessons for future harmonization
- Some questions on the Parent-Subsidiary Directive and the Merger Directive
- Spain adopts EC Merger and Parent-Subsidiary Directives
- Spain adopts implementing legislation for EC Mergers Directive
- Special arrangements applicable to mergers, demergers, transfers of assets and exchanges of shares : the Portuguese perspective
- Splitsing : een fiscale analyse van de regeling sinds 2001
- Survey of implementation of the EC Merger Directive - a summary with comments
- Survey of the implementation of Council Directive 90/434/EEC (The Merger Directive, as amended)
- Survey of the implementation of the EC corporate tax directives
- Survey on the Societas Europaea
- Tax abuse in the European Union : the current state of affairs
- Tax loss utilization through company reorganizations
- Tax-neutral cross-border reorganizations in Slovenia
- Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties
- Taxation of cross-border mergers in Belgium : basic considerations concerning the proposed implementation of the EU Cross Border Mergers Directive
- Taxation regime for companies and EU law :'Should the UK mimic its ex-colony?'
- Taxpayers should take notice of new EU company structure
- The 2005 amendments to the EC Merger Directive
- The 3D I case : useful clarification from the Court on the boundaries of the EU Merger Directive
- The Belgian implementation of the EC Merger Directive and associated tax law amendments
- The E.E.C. Merger and Parent-Subsidiary Directives of 23 July 1990 in practice : their implementation in Belgium, France, Germany, the Netherlands and the United Kingdom
- The EC Merger Directive : its compatability with domestic legislation in France, Germany, the Netherlands and the UK
- The EC corporate tax directives - anti-abuse provisions, direct effect, German implementation law
- The ECJ's decision in A.T. v. Finanzamt Stuttgart-Körperschaftten
- The Leur-Bloem judgment: the jurisdiction of the European Court of Justice and the interpretation of the anti-abuse clause in the Merger Directive
- The Merger Directive : Council Directive on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States : European Communities - The Council, Brussels, 23 July 1990, (90/434/EEC)
- The Merger Directive : practical tax issues
- The Merger Directive : will it work?
- The Merger Directive amended : the final version
- The Parent-Subsidiary and Mergers Directives
- The applicability of direct tax EU directives within EEA states : the position of the UK on withdrawal from the EU
- The concept of a "branch of activity" in the EC Merger Directive and issues regarding its implementation in Portugal
- The conversion of a branch into a subsidiary under the EC Merger Directive : still "rarely pure and never simple"
- The different translations of the term 'company' in the Merger Directive and Parent-Subsidiary Directive : a Babylonian confusion of tongues?
- The freedom of establishment and recapture of PE losses under the Merger Directive
- The implementation of EC corporate tax directives : inaugurele rede in verkorte vorm uitgesproken bij de aanvaarding van het ambt van bijzonder hoogleraar in het internationaal en Europees belastingrecht aan de Katholieke Universiteit Nijmegen op 26 oktober 1994
- The implementation of the Mergers and the Parent-Subsidiary Directives and the Ratification of the Arbitration Convention
- The indirect effects of community law on domestic tax law : succession as a primary example
- The new administrative decree regarding the German Reorganization Tax Act
- The permanent establishment : still a (permanent) requirement?
- The role of the permanent establishment in the Merger Directive
- The structure and organization of EU law in the field of direct taxes
- The supposed autonomy of the PE's definition in EU Tax Law
- The year in review : Belgium
- The year in review : European Union
- Time to prepare for EU accession
- Transfer of a PE under the Merger Directive (2009/133) : capital gains taxation and the freedom of establishment
- Uguaglianza, discriminazione a rovescio e normativa antiabuso in ambito comunitario
- Umwandlungssteuergesetz : Kommentar
- Vergleichende Darstellung der Umsetzung der Mutter-Tochter- und Fusionsrichtlinie in den EG-Mitgliedstaaten und vergleichbarer Regelungen in Nicht-EG-Staaten
- Vermögen bei einer Einbringung nach Art. 9 Fusionrichtlinie
- Vorschlag zur Änderung der Mutter/Tochter Richtlinie und Fusionsrichtlinie
- Wegzug und Einbringung von Unternehmen zwischen Niederlassungsfreiheit, Fusionsrichtlinie und nationalem Steuerrecht
- Zur Umsetzung von Art. 7 Abs. 1 der EU-Fusionsrichtlinie in deutsches Recht
- Änderungen der Fusionsrichtlinie : Warten auf den EuGH : Oder: Wie Sekundärrecht gegen Primärrecht verstösst
- Änderungen im Übernahmerecht nach Umsetzung der EG-Übernahmerichtlinie: das deutsche Umzetsungsgesetz und verbleibende Problemfelder
- Änderungsrichtlinie zur Fusionsrichtlinie : Vermeidung der wirtschaftlichen Doppelbesteuerung und Aufnahme transparenter Gesellschaften - zwei unvereinbare Ziele? - Teil I
- Änderungsrichtlinie zur Fusionsrichtlinie : Vermeidung der wirtschaftlichen Doppelbesteuerung und Aufnahme transparenter Gesellschaften - zwei unvereinbare Ziele? - Teil II
- Änderungsvorschlag zur steuerlichen Fusionsrichtlinie
- Österreichische Regelung zur Exporteinbringung von Kapitalanteilen ist unionsrechtswidrig = Austrian provision on exchange of shares violates European Union law
- Überlegungen zur Abwärtsverschmelzung bei ausländischen Anteilseignern
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/B1K_cVJjGhI/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/B1K_cVJjGhI/">Merger Directive</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
