Catalogue


Cross-border effects of restructuring, including change of legal form : proceedings of a seminar held in Munich, Germany in 2000 during the 54th Congress of the International Fiscal Association /
chair, Guglielmo Maisto.
imprint
The Hague ; Boston : Kluwer Law International, c2001.
description
xiv, 179 p. : ill. ; 21 cm.
ISBN
9041116796
format(s)
Book
Holdings
More Details
A Look Inside
Summaries
Main Description
The Seminar will examine the tax effects in a particular jurisdiction of reorganisations taking place in another jurisdiction. The covered reorganisations include mergers, divisions or splits, but also change of legal form (e.g., partnership into a company) and transfer of the corporate seat. The Seminar will focus on the following: effects in the source State of reorganisations made in the residence State; effects in the residence State of reorganisations made in the source State; impact of EC tax directives on dividends and cross-border reorganisations; and treaty issues.
Table of Contents
Introduction by the Chairman
The contributors
Outline of the seminarp. 1
Transcript of the seminarp. 8
The effects in the Source State of reorganisations made in the Residence Statep. 58
The effects in the Residence State of reorganisations made in the Source Statep. 67
The impact of EC tax directives on dividends and cross-border reorganisationsp. 83
Treaty issuesp. 100
Material compiled by the Chairmanp. 119
Table of Contents provided by Blackwell. All Rights Reserved.

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