National and international tax consequences of demergers Conséquences fiscales au niveau natioal et international des scissions et opérations similaires Nationale und internationale Besteuerungsfolgen der Spalturg von Unternehmen Consecuencias tributarias, nacionales e internacionales, de la escisión de empresas
著者
書誌事項
National and international tax consequences of demergers = Conséquences fiscales au niveau natioal et international des scissions et opérations similaires = Nationale und internationale Besteuerungsfolgen der Spalturg von Unternehmen = Consecuencias tributarias, nacionales e internacionales, de la escisión de empresas
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 79b）
Kluwer , International Fiscal Association, c1994
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Texts in English, French, German, and Spanish
内容説明・目次
内容説明
The central theme of this volume of the IFA Cahiers is the way a demerger affects the taxation of companies. In the general report by Professor Albert J. Radler the term demerger is broadly defined as "the reorganisation of a company into one or more additional corporations" and basically as "the reverse of a merger". After introducing the term and its principal implications for taxation, similarities and differences between different countries are discussed with respect to taxation rules, the use of methods, the link with company law, requirements for tax-free domestic mergers, anti-avoidance measures and tax policy recommendations. A treatment of the taxation of international demergers concludes the general report. In addition, national reports of, among others, the following countries are included: Argentina, Uruguay, Norway, New Zealand, Spain, Singapore and the United Kingdom have been included in this volume.
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