Sökning: "Step-Up in Tax Base"

Hittade 1 uppsats innehållade orden Step-Up in Tax Base.

  1. 1. (E)merging value decreases in transferred assets - A study on tax aspects regarding post-merger value decreases in assets transferred upon merger

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Dennis Zotterman; [2020]
    Nyckelord :ATAD; Exit Tax; Merger; Merger Directive; Realised Loss; Step-Up in Tax Base; Transferred Assets; Law and Political Science;

    Sammanfattning : The objective of this thesis has been twofold. Firstly, the purpose has been to examine how the outcomes for tax purposes, at the company level, differ depending on whether the assets transferred in a merger remain attributable to a P.E. LÄS MER