Brexit and cross-border reorganizations German tax risks / by Johannes Frey, Florian Schmid, James Anderson and Alex Jupp .-- , 2018
Disponible también en dormato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the authors examine the tax consequences of Brexit on cross-border reorganizations involving Germany and the United Kingdom. They consider whether tax-neutral reorganizations will be possible after Brexit and also evaluate the potential for retroactive taxation of some reorganizations that occurred in the past seven years.
REESTRUCTURACIÓN DE EMPRESAS
OPERACIONES TRANSFRONTERIZAS
IMPUESTOS
ALEMANIA
REINO UNIDO
SALIDA DE LA UNIÓN EUROPEA
Frey, Johannes
Tax Notes International 1048-3306 v. 92, n. 3, October 15, 2018, p. 271-278