Title: La disciplina fiscale delle fusioni transfrontaliere. Alcune questioni aperte dopo la direttiva 2005/56/CE
Authors: Rolle, Giovanni # ×
Issue Date: Feb-2009
Publisher: IPSOA Editore
Series Title: Fiscalita & Commercio Internazionale issue:1 pages:23-27
Abstract: The implementation in Italy of Directive 2005/56/EC, which contains the statutory regulations related to cross-border mergers of companies, adds a key component to the rules of these operations. The joint analysis of corporate and tax regulations rises the issues of the recognition of value of foreign acquired assets and of the possible backdating
of the merger for accounting and tax purposes.
ISSN: 2039-8549
Publication status: published
KU Leuven publication type: AT-p
Appears in Collections:Non-KU Leuven Association publications
× corresponding author
# (joint) last author

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