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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Bibliographic Details
Main Author: Marcin Jamroży
Format: Article
Language:English
Published: Uniwersytet Mikołaja Kopernika 2011-12-01
Series:Ekonomia i Prawo
Online Access:http://apcz.umk.pl/czasopisma//index.php/EiP/article/view/521