TAXES AS MOTIVATORS AND PREDICTORS OF COMPANY RESTRUCTURING
There seems to be a common pattern in the way Member States have addressed taxation of company reorganizations. After some uncertainty, operations affecting corporate and shareholding structures were considered as sources of taxable capital gains. As might have been expected, this hindered a more ef...
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| Format: | Article |
| Language: | deu |
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University of Rijeka, Faculty of Law
2018-01-01
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| Series: | Zbornik Pravnog Fakulteta Sveučilišta u Rijeci |
| Subjects: | |
| Online Access: | https://hrcak.srce.hr/file/318706 |