IFA: Cross-Border Effects of Restructuring Including Change of Legal Form —— Cross-Border Effects of Restructuring Including Change of Legal Form

----- 国际财政协会(IFA)：重组的跨境效应(包括法律形式的变更)

ISBN: 9789041116796 出版年：2016 页码：196 Association, International Fiscal Kluwer Law International

The Seminar will examine the tax effects in a particular jurisdiction of reorganisations taking place in another jurisdiction. The covered reorganisations include mergers, divisions or splits, but also change of legal form (e.g., partnership into a company) and transfer of the corporate seat.The Seminar will focus on the following:? effects in the source State of reorganisations made in the residence State;? effects in the residence State of reorganisations made in the source State;? impact of EC tax directives on dividends and cross-border reorganisations; and? treaty issues.