Switzerland: Tax issues with regard to reorganizations under the merger law

• Autores: Toni Amonn
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 6, 2004, págs. 277-283
• Idioma: inglés
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• Resumen

  • On 3 October 2003 the Swiss Federal Parliament enacted a new law on mergers, divisions, transformations and asset transfers. This article provides an overview of the new tax consequences of reorganizations in Switzerland, including cross-border aspects.