Record Details


Field	Value

Authentication Code	dc

Title Statement	TAX MANAGEMENT IN CROSS-BORDER MERGERS

Added Entry - Uncontrolled Name	Jamroży, Marcin

Summary, etc.	<p>Tax management is one of the essential aspects of mergers. Mergers of companies that are residents of different Member States are not hampered by disadvantages arising from the tax provisions; it applies to income-, capital-, as well as to value added taxation. With respect to mergers, the tax rules are neutral and allow the deferral of the taxation of the capital gains relating to the assets transferred until their actual disposal. When planning a cross-border transaction it is especially necessary to take into consideration the legal form and place of residence of the participating entities, business justification of the transaction, losses of the transferring company or the percentage of a holding in the capital of the company being taken over.</p>

Publication, Distribution, Etc.	Uniwersytet Mikołaja Kopernika w Toruniu 2011-12-31 00:00:00

Electronic Location and Access	application/pdf http://www.apcz.pl/czasopisma/index.php/EiP/article/view/EiP.2011.012

Data Source Entry	Ekonomia i Prawo. Economics and Law; Vol 7, No 1 (2011)

Language Note	pl

Terms Governing Use and Reproduction Note	Copyright (c)

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