The Taxation of Mergers, Divisions, Transfers and Exchanges of Shares

01-11-2003

The Commission has recently published a draft proposal to amend the 1990 Directive on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States. This Briefing outlines these various texts and examines the main issues at stake.

The Commission has recently published a draft proposal to amend the 1990 Directive on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States. This Briefing outlines these various texts and examines the main issues at stake.