International mergers and US tax law

• Autores: Clemens Philip Schindler
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 6, 2006, págs. 275-280
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • In this article, the author considers recent developments regarding international mergers in US law. In doing so, he provides the historical background to the changes, considers why other reorganizations were not suitable, gives details of the new treatment for reorganizations and examines the remaining restrictions on international mergers in US law. The author also considers the EU implications of the changes.