search query: @indexterm tax law / total: 154
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| Author: | Betten, R. |
| Title: | Implementetation of the merger directive. |
| Journal: | European Taxation
1993 : VOL.33:2 p.42-49 |
| Index terms: | MERGERS SHARES TAX LAW |
| Language: | eng |
| Abstract: | The implementation of EC directive on mergers causes changes in taxation, divisions and exchanges of shares. The article describes the tax treatment of mergers, divisions, transfers of assets and exchanges of shares. The situation before and after the changes in the Netherland legislation is evaluated. |
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