| 000 | 01332nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c139440 _d139440 |
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| 003 | ES-MaIEF | ||
| 005 | 20220916174226.0 | ||
| 007 | ta | ||
| 008 | 181204t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 245 | 0 |
_aBrexit and cross-border reorganizations _bGerman tax risks _c by Johannes Frey, Florian Schmid, James Anderson and Alex Jupp |
|
| 260 | _c2018 | ||
| 500 | _aDisponible también en dormato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_959861 _aREESTRUCTURACIÓN DE EMPRESAS |
|
| 650 | 4 |
_962796 _aOPERACIONES TRANSFRONTERIZAS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_925193 _aALEMANIA |
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| 650 | 4 |
_948241 _aREINO UNIDO |
|
| 650 | 4 |
_964535 _aSALIDA DE LA UNIÓN EUROPEA |
|
| 700 | 1 |
_aFrey, Johannes _965656 |
|
| 773 | 0 |
_9158231 _oOP 138-Bis/2018/92/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 3, October 15, 2018, p. 271-278 |
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| 942 | _cART | ||