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
        
        bb) Income Taxation of shareholders
        
        (1) General Tax Regime.
        
        (2) Special Tax Regime.
        
        cc) Other relevant taxes triggered by cross-border reorganizations

Beck'sches Handbuch Umwandlungen International
bb) Income Taxation of shareholders
Garcia Llaneza/Cremades Schulz in Becksches Handbuch Umwandlungen International | 5. Teil. F. Spanien Rn. 1-90 | 1. Auflage 2013