Beck'sches Handbuch Umwandlungen International

Beck'sches Handbuch Umwandlungen International
- 5. Teil. Grenzüberschreitende Umwandlungen in ausgewählten Ländern
  - F. Spanien
    - II. Cross border mergers with a Spanish company
      - 2. The process of merger of a German company into a Spanish company
        
        h) Tax implications
        
        aa) Corporate Income taxation of involved entities
        
        (1) General tax regime.
        
        (2) Special Tax Regime.

Beck'sches Handbuch Umwandlungen International
(1) General tax regime.
Garcia Llaneza/Cremades Schulz in Becksches Handbuch Umwandlungen International | 5. Teil. F. Spanien Rn. 1-71 | 1. Auflage 2013