Handbuch Umwandlungssteuerrecht

Autori

• Norbert Winkeljohann

Parametri

• 1128 pagine
• 40 ore di lettura

• Diritto
• Letteratura giuridica

Maggiori informazioni sul libro

This bilingual handbook on reorganization tax law first considers German company law and tax law provisions, including the German Reorganization Act and relevant tax law provisions. Then the European framework regarding cross-border reorganizations is considered, including Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE), Directive 2005/56/EC of of 26 October 2005 on cross-border mergers of limited liability companies, Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, and Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

Lingua: Inglese

Pubblicato: 2007