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Taxand is pleased to launch a new International Business Reorganisation publication, offering tax and legal insights from Taxand experts in Germany, France, Austria and Switzerland.
The publication provides a practical overview of international business reorganisations, highlighting the key tax and legal considerations that multinational groups face in cross-border, inbound and outbound scenarios.
It sets out the broader framework in which reorganisations take place, including the EU Merger Directive and Mobility Directive, while recognising that local differences between jurisdictions remain highly relevant in practice.
The foreword also considers common triggering events for reorganisations, including the optimisation of holding structures, the creation of new intermediate entities, the streamlining of existing setups, M&A activity, carve-outs, succession planning and corporate turnarounds. Core tax topics such as exit taxation, transfer pricing, CFC rules, permanent establishment risks, transaction taxes and increasing transparency requirements are also addressed.
The core chapters focus on specific reorganisation scenarios – cross-border mergers, inbound spin-offs and outbound reorganisations – exploring the practical use cases and challenges these raise across multiple jurisdictions, including Germany, Austria, France, Switzerland, UK and the United States.
Overall, the publication offers a concise and practical guide for multinational groups navigating an increasingly complex environment.
Thank you our expert contributors:
Dr. Bernhard Liekenbrock, Partner, Flick Gocke Schaumburg, Germany
Olivier Vergniolle, Partner, Arsene, France (and Taxand Co-Chairman)
Dr. Gebhard Furherr, Partner, LeitnerLeitner, Austria
Dr. Alberto Lissi, Partner, Tax Partner AG, Switzerland
Dr. Gustav Liedgens, Associated Partner, Flick Gocke Schaumburg, Germany
Johannes Reiter, Partner, LeitnerLeitner, Austria
Sarah Bühler, Senior Advisor, Tax Partner AG
Download the Publication here.
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