Luxembourg: Mergers and divisions after the tax reform 2001

• Autores: Begga Sigurdardóttir, Sylvia Dikmans
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 5, 2002, págs. 184-192
• Idioma: inglés
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• Resumen

  • On 21 December 2001 the Luxembourg parliament adopted a tax reform that amended the existing rules on corporate restructurings involving domestic and EU resident companies. In this article the authors examine mergers and divisions under the new regime.