TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING
Mergers and acquisitions of Croatian target companies may involve significant tax risks for domestic and foreign acquirers. Over the recent years, Croatian tax authorities have started to vigorously assess the economic substance of the envisaged M&As, often denying the acquirer different tax ben...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
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/318732 |