Tax Restructuring in the EU

‘Tax Restructuring in the EU’ provides practical insight and guidance on the European tax aspects of cross-border mergers, divisions and contributions following implementation of the EU Tax Merger Directive.

The directive, which has now been implemented in all 27 EU member states, allows entities to restructure their groups on a cross-border basis within the EU without negative tax consequences – a feature that is clearly crucial in attaining the desired tax and cash benefits of such transactions. A complex web of tax regulations and requirements has since emerged as member states have tailored and incorporated provisions from the directive to fit within their own national legislation.

Whether you’re making an acquisition or looking for opportunities to simplify your group structure within the EU, this guide is intended to help you navigate the complexities of cross-border reorganisations. The book provides information on the technical fiscal aspects of the directive and an overview of its implementation within each member state, in addition to detailed country chapters, which facilitate comparison of the different rules in operation within each jurisdiction.

Price: EUR 100 (plus postage and packing). 

If you would like to order a copy, please fill in the form below.