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Beck'sches Handbuch Umwandlungen International
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5. Teil. Grenzüberschreitende Umwandlungen in ausgewählten Ländern
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F. Spanien
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II. Cross border mergers with a Spanish company
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2. The process of merger of a German company into a Spanish company
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h) Tax implications
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aa) Corporate Income taxation of involved entities
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(2) Special Tax Regime.
- (a) Taxation of the absorbed company, being resident in Spain.
- (b) The absorbing company, being resident in Germany.
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(2) Special Tax Regime.
-
aa) Corporate Income taxation of involved entities
-
h) Tax implications
-
2. The process of merger of a German company into a Spanish company
-
II. Cross border mergers with a Spanish company
-
F. Spanien
-
5. Teil. Grenzüberschreitende Umwandlungen in ausgewählten Ländern