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.
| Author: International Fiscal Association (Ifa) |
| Publisher: Kluwer Law International |
| Publication Date: Oct 01, 2001 |
| Number of Pages: 195 pages |
| Binding: Paperback or Softback |
| ISBN-10: 9041116796 |
| ISBN-13: 9789041116796 |
