M&A Tax Fundamentals 2009

Cross-border mergers and acquisitions are on the rise and are often used as an important entry strategy. Companies seeking to do business abroad are often eager to make use of the cheap but skilled labour force available in emerging economies. To function efficiently in this environment, companies must be aware of the numerous developments in this field. - This book provides a comprehensive overview of documentation relevant to M&A activities as well as selected country surveys. - The book begins with country chapters that present the essential legislation for each country, providing an overview of the tax consequences of mergers, acquisitions, divisions and other transactions. - The common outline of these chapters allows for a quick and easy comparison between countries. - The second part of the book presents the official documentation. This includes the Merger Directive, the Parent-Subsidiary Directive and the Interest and Royalties Directive. - The book concludes with summaries of ECJ decisions in the field of mergers. - The book is designed with ease of use in mind, it offers the reader a complete and handy reference guide to M&A activities