Taxes as motivators and predictors of company restructuring
There seems to be a common pattern in the way Member States have addressed taxation of company reorganizations. After some uncertainty, operations affecting corporate and shareholding structures were considered as sources of taxable capital gains. As might have been expected, this hindered a more ef...
| Permalink: | http://skupni.nsk.hr/Record/nsk.NSK01001042021 |
|---|---|
| Matična publikacija: |
Zbornik Pravnog fakulteta Sveučilišta u Rijeci (Online) 39 (2018), 4 ; str. 1601-1625 |
| Glavni autor: | Stevanato, Dario (Author) |
| Vrsta građe: | e-članak |
| Jezik: | eng |
| Predmet: | |
| Online pristup: |
https://doi.org/10.30925/zpfsr.39.4.6 Hrčak |
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https://doi.org/10.30925/zpfsr.39.4.6Hrčak