Brexit and cross-border reorganizations German tax risks by Johannes Frey, Florian Schmid, James Anderson and Alex Jupp
Contributor(s): Frey, Johannes
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Material type: 
ArticlePublisher: 2018Subject(s): REESTRUCTURACIÓN DE EMPRESAS | OPERACIONES TRANSFRONTERIZAS | IMPUESTOS | ALEMANIA | REINO UNIDO | SALIDA DE LA UNIÓN EUROPEA
In:
Tax Notes International v. 92, n. 3, October 15, 2018, p. 271-278Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/3-1 (Browse shelf) | Available | OP 138-Bis/2018/92/3-1 |
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| OP 138-Bis/2018/92/2-1 New EU reporting obligations for tax intermediaries | OP 138-Bis/2018/92/2-2 China positioning tax system to attrac investment | OP 138-Bis/2018/92/3 Tax Notes International | OP 138-Bis/2018/92/3-1 Brexit and cross-border reorganizations | OP 138-Bis/2018/92/4 Tax Notes International | OP 138-Bis/2018/92/4-1 Poland's mutual agreement procedure | OP 138-Bis/2018/92/4-2 CJUE tackles "reference framework" definition in state aid cases |
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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.
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