Cross-border Effects of Restructuring Including Change of Legal Form

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.