Resumen de Reform of the Reorganization Tax Act and related changes
The author describes the reform of the German Reorganization Tax Act. In particular, he considers the extension of territorial scope in respect of foreign entities and reorganizations and privileged restructuring operations relating to mergers, divisions and changes of legal form, and reorganizations of transparent entities and singular succession asset transfers. The author also reflects on related changes regarding exit taxes and the transfer of the registered office or place of management.
