Tax consequences of international acquisitions and business combinations Conséquences fiscales des acquisitions et regroupements internationaux d'entreprises Ertragsteuerliche Konsequenzen des internationalen Erwerbs von Unternehmen Consecuencias fiscales de las adquisiciones y agrupaciones internacionales de empresas
著者
書誌事項
Tax consequences of international acquisitions and business combinations = Conséquences fiscales des acquisitions et regroupements internationaux d'entreprises = Ertragsteuerliche Konsequenzen des internationalen Erwerbs von Unternehmen = Consecuencias fiscales de las adquisiciones y agrupaciones internacionales de empresas
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 77b）
Kluwer , International Fiscal Association, c1992
- : pbk
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Texts in English, French, German, and Spanish
Proceedings of the 46th International Tax Congress, held in Cancún, 1992
Includes bibliographical references
内容説明・目次
内容説明
Discusses the second subject of the 1992 International Tax Conference of the International Fiscal Association held in Mexico. Following a general report, it looks at 27 countries in detail, from Argentina and Austria, through Israel and Sri Lanka, to the UK and USA.
目次
- Part 1 General report, Willard B. Taylor. Part 2 National reports: Argentina, Guillermo O. Teijeiro
- Austria, Alfred Abel
- Belgium, Luc De Broe
- Brazil, Ricardo Mariz de Oliveira
- Canada, Richard G. Tremblay and David G. Broadhurst
- Colombia, Carlos Ramirez-Guerrero
- Denmark, Niels Erik Jensen
- Finland, Anja Finckenberg
- France, Philippe Derouin and Jean-Pierre Douvier
- Germany, Wilhelm Haarmann
- Hong Kong, Richard L. Weisman
- Israel, Avraham Alter
- Italy, Cataldo d'Andria
- Japan, Yuko Miyazaki
- Republic of Korea, Yong-Kyun Kim and Chang Rok Woo
- Luxembourg, Roger Molitor and Patrick Kinsch
- Mexico, Guillermo Preciado Santana and Ignacio Reyes Zermeno
- Netherlands, A Kasdorp
- New Zealand, David E. McLay
- Norway, Einar Harboe
- Peru, Andres Valle Bilinghurst
- Singapore, Lloyd S. Fischer and Keith R. Evans
- Sri Lanka, M.S.M.T. Samaratunga
- Sweden, Anders Kohlmark and Ulf Tiveus
- Switzerland, Josef A. Buehler and Olivier Gehriger
- United Kingdom, Eric Tomsett
- United States, Charles I. Kingson. Appendices: Cahiers de Droit Fiscal International
- list of "Cahiers" published since 1939.
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