Slovenia: Tax-neutral cross-border reorganizations in Slovenia

• Autores: Gregor Zorman, Karmen Janezic
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 11, 2008, págs. 599-601
• Idioma: inglés
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• Resumen

  • In this note, the authors consider the effect in Slovenia of the implementation of Directive 2005/56/EC on cross-border mergers of limited liability companies with regard to the tax treatment of such mergers. The authors also briefly survey all of the tax-neutral cross-border reorganizations that may now be carried out in Slovenia.