International Tax Review is part of the Delinian Group, Delinian Limited, 4 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement
Cookies Settings

Business reorganizations and exit charges

June 30, 2006

By Gianni De Robertis (Italy), Matthias Kaut (Germany), and Damian Preshaw (Australia)

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login
more across site & bottom lb ros

More from across our site

Features
Hadeel Biyari.jpg
Deloitte – EMEA regional indirect tax interview (ii)
Interview with Hadeel Biyari, partner, Deloitte and Touche & Co. – Chartered Accountants
September 28, 2023
ITR-EMEA-Tax-Awards-2023-logo
ITR EMEA Tax Awards 2023: winners announced
The winners of the ITR Europe, Middle East, and Africa Tax Awards 2023 have been announced!
John Harrison, September 28, 2023
ITR-AsiaPac-Tax-Awards-2023-editable-transparent-4c.png
ITR APAC Tax Awards 2023: winners announced
The winners of the ITR Asia-Pacific Tax Awards 2023 have been announced!
John Harrison, September 28, 2023
53215245299_5f8f0c050e_c.jpg
EU Commission expert gives optimistic outlook for TP Directive
Mauro Faggion appeared cautiously optimistic as the European Commission waits to see whether all 27 member states will accept its proposal.
Sam Sholli, September 27, 2023
53217031246_ddb110b605_c.jpg
‘Only tax advisers’ will benefit from pillar two
The global minimum rate also won’t entirely stop a race to the bottom, according to a tax director speaking at an ITR conference in London.
Sam Sholli, September 27, 2023
53213975057_3000488170_c.jpg
Tax director: Germany ‘more aggressive’ on inter-company finance and transactions
The country’s tax authorities are not interested in seeing transfer pricing studies any more, it was claimed at an ITR industry conference in London.
Sam Sholli, September 26, 2023
italy-flag.jpg
Italy offers lenders opt-out on windfall tax
The controversial measure is being watered down after criticism from the European Central Bank.
Sam Sholli, September 25, 2023
hmrc.jpg
HMRC boosts requests to foreign tax authorities about UK residents
More than 600 such requests were made in 2022, while HMRC has also bolstered its fraud service, it has been revealed.
Sam Sholli, September 25, 2023
EU General Court hearing.jpg
This week in tax: EU court strikes out Belgian tax scheme on state aid grounds
The General Court reverses its position taken four years ago, while the UN discusses tax policy in New York.
Ralph Cunningham, September 22, 2023
Viersen, Germany - January 9. 2022: Closeup of mobile phone with
Amount B remains prominent sticking point in BEPS talks
Discussion on amount B under the first part of the OECD's two-pronged approach to international tax reform is far from over, if the latest consultation is anything go by.
Ralph Cunningham, September 21, 2023