TAX MANAGEMENT IN CROSS-BORDER MERGERS
<p>Tax management is one of the essential aspects of mergers. Mergers of companies that are residents of different Member States are not hampered by disadvantages arising from the tax provisions; it applies to income-, capital-, as well as to value added taxation. With respect to mergers, the...
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Format: | Article |
Language: | English |
Published: |
Uniwersytet Mikołaja Kopernika
2011-12-01
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Series: | Ekonomia i Prawo |
Online Access: | http://apcz.umk.pl/czasopisma//index.php/EiP/article/view/521 |