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.
        
        (a) Taxation of the absorbed company, being resident in Spain.
        
        (b) The absorbing company, being resident in Germany.

Beck'sches Handbuch Umwandlungen International
(2) Special Tax Regime.
Garcia Llaneza/Cremades Schulz in Becksches Handbuch Umwandlungen International | 5. Teil. F. Spanien Rn. 1-76 | 1. Auflage 2013