Zarządzanie podatkami w procesie inkorporacji transgranicznej
Tax Management in Cross-Border Mergers

Summary/Abstract: Tax management is one of the essential aspects of mergers. Mergers of companies that are residents of different Member States are not hampered by disadvantages arising from tax provisions; this applies to income-, capital-, as well as to value added taxation. With respect to mergers, the tax rules are neutral and allow the deferral of the taxation of the capital gains relating to the assets transferred until their actual disposal. When planning a cross-border transaction it is especially necessary to take into consideration the legal form and place of residence of the participating entities, business justification of the transaction, losses of the transferring company and the percentage of a holding in the capital of the company being taken over.

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