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Vol 21 No 8 Aug/Sept 2016

Book of the Month

Cover of Colinvaux's Law of Insurance

Colinvaux's Law of Insurance

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Cross-border Effects of Restructuring Including Change of Legal Form

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ISBN13: 9789041116796
ISBN: 9041116796
Published: October 2001
Publisher: Kluwer Law International
Format: Paperback
Price: £76.00



This seminar examines the tax effects in a particular jurisdiction of reorganizations taking place in another jurisdiction. The covered reorganizations include mergers, divisions or splits, but also change of legal form (for example, partnership into a company) and transfer of the corporate seat. The seminar focuses on the following: effects in the source state of reorganizations made in the residence state; effects in the residence state of reorganizations made in the source state; impact of EC tax directives on dividends and cross-border reorganizations; and treaty issues.

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