M&A Tax Fundamentals 2008
| Författare: | Bakker Anuscka |
| Titel: | M&A Tax Fundamentals 2008 |
| Utgivningsår: | 2008 |
| Omfång: | 296 sid. |
| Förlag: | IBFD |
| ISBN: | 9789087220402 |
| Ämnesord: | Skatterätt |
Pris: 618 SEK exkl. moms 
|
 Table of Contents:INTRODUCTION COUNTRY SURVEYS Countries covered: Argentina, Australia, Austria, Belgium, Brazil, China, Denmark, France, Germany, India, Ireland, Italy, Japan, Republic of Korea, Luxembourg, Netherlands, Norway, South Africa, Spain, Sweden, Switzerland, United Kingdom, United States. 1. Mergers 1.1. Direct taxes 1.1.1. Tax rate 1.1.2. Tax base 1.1.3. Merger relief 1.1.4. Group treatment 1.1.5. Preservation of tax-exempt reserves 1.1.6. Preservation of tax losses 1.2. Indirect taxes 1.2.1. VAT 1.2.2. Capital duty 1.2.3. Other taxes 1.3. Anti-avoidance 1.3.1. Thin capitalization 1.3.2. CFC 1.3.3. Transfer pricing 2. Divisions 2.1. Direct taxes 2.1.1. Tax base 2.1.2. Relief for division 2.1.3. Group treatment 2.1.4. Preservation of tax-exempt reserves 2.1.5. Preservation of tax losses 2.2. Indirect taxes 2.2.1. VAT 2.2.2. Capital duty 2.2.3. Other taxes 3. Transfer of assets in return for an issue of shares to the transferee company 3.1. Direct taxes 3.1.1. Transfer to another UK resident company 3.1.2. Transfer to a non-resident company 3.2. Indirect taxes 3.2.1. VAT 3.2.2. Other taxes 4. Acquisition of shares 4.1. Direct taxes 4.1.1. Tax consequences for the acquiring company 4.1.2. Tax consequences for the acquired company 4.1.3. Tax consequences for the seller 4.2. Indirect taxes 4.2.1. VAT 4.2.2. Other 5. Share-for-share merger 6. Acquisition of assets 6.1. Direct taxes 6.1.1. Tax consequences for the acquiring company 6.1.2. Tax consequences for the seller 6.2. Indirect taxes 6.2.1. VAT 6.2.2. Other taxes 7. Cross-border mergers 7.1. Direct taxes 7.1.1. Foreign absorbing company, domestic absorbed company 7.1.2. Domestic absorbing company, foreign absorbed company 7.2. Indirect taxes 7.2.1. VAT 7.2.2. Other taxes 8. Transnational divisions 8.1. Direct taxes 8.1.1. Domestic dividing company, foreign beneficiary companies 8.1.2. Foreign dividing company, domestic beneficiary 8.2. Indirect taxes 8.2.1. VAT 8.2.2. Other taxes EC DIRECTIVES Merger Directive Parent-Subsidiary Directive Interest and Royalty Directive CASE LAW OF THE EUROPEAN COURT OF JUSTICE INVOLVING MERGERS Cases related to Directive 90/434 (Merger Directive) Leur-Bloem Andersen og Jensen Kofoed Cases related to Directive 69/335 on indirect taxes on the raising of capital Aro Tubi Trafilerie Magpar VI Cases related to state aid granted for corporate reorganizations Italian Republic v. Commission of the European Community Non-tax cases SEVIC |