The Seminar will examine the tax effects in a particular jurisdiction of reorganisations taking place in another jurisdiction. The covered reorganisations include mergers, divisions or splits, but also change of legal form (e.g., partnership into a company) and transfer of the corporate seat.
The Seminar will focus on the following:
effects in the source State of reorganisations made in the residence State;
effects in the residence State of reorganisations made in the source State;
impact of EC tax directives on dividends and cross-border reorganisations; and
treaty issues.