Beck'sches Handbuch Umwandlungen International

Beck'sches Handbuch Umwandlungen International
- 5. Teil. Grenzüberschreitende Umwandlungen in ausgewählten Ländern
  - E. Italien
    - I. Cross-border mergers with an Italian company
      - 2. Tax consequences
        
        a) Italian tax regime applicable to domestic mergers
        
        b) Italian special regime applicable to EU cross-border mergers
        
        c) An Italian company is absorbed by an EU eligible company
        
        d) An EU eligible company is absorbed by an Italian acquiring entity
        
        e) Taxation at the level of shareholders
        
        f) Indirect taxes

Beck'sches Handbuch Umwandlungen International
b) Italian special regime applicable to EU cross-border mergers
Guelfi/Franch in Becksches Handbuch Umwandlungen International | 5. Teil. E. Italien Rn. 1-91 | 1. Auflage 2013