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The Specifics of Tax Arbitrage in The Reorganization of The European Companies Through Acquisitions, Mergers, Spin-Offs and Disinvestments.

Authors :
Rădulescu (Dîrvă), Anda Simona
Dîrvă, Cristian
Source :
Romanian Economic Journal; Mar2016, Vol. 18 Issue 59, p145-162, 18p
Publication Year :
2016

Abstract

Focusing on fiscal issues, in this paper we analyzed the trend of European companies to streamline their activity through legal reorganization (i.e. takeovers, mergers, spin-offs, divestments) starting from tax benefits which may result from such operations. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
14544296
Volume :
18
Issue :
59
Database :
Supplemental Index
Journal :
Romanian Economic Journal
Publication Type :
Academic Journal
Accession number :
115253009