Editors: Eric G. Tomsett, Aiki Kuldkepp

This online database unveils complete details of tax regulations, legislation and practice related to mergers and acquisitions. It is complemented with a full outline of company law.

• Features common-format country chapters.
• Fits the needs of tax specialists, lawyers, financial advisers and other practitioners involved in mergers, acquisitions and reorganizations.
• Frequent updates.
• E-mail notification as soon as new changes are available.

Tax law including

• Direct taxation.
• Tax-neutral mergers.
• Taxation of capital gains.
• Availability of loss compensation.
• Impact of EC tax directives on European companies.
• Tax relief for financing costs.
• Treatment of provisions and reserves of an absorbed company for tax purposes and
• Requirements for special tax returns.

Indirect taxation including

• Liability for VAT and
• Payment of registration tax including exceptions and reduced rates.

The Editors

• Eric Tomsett

      A leading expert in the field

• Aiki Kuldkepp

      IBFD, Amsterdam

Members of a worldwide panel of taxation specialists based in each country contribute up-to-date information to the guide.

Argentina, Australia, Austria, Belgium, Brazil, Canada, China (People's Rep.), Denmark, Finland, France, Germany, Greece, Hong Kong, India, Ireland, Italy, Japan, Korea (Rep.), Luxembourg, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Singapore, South Africa, Spain, Sweden, Switzerland, United Kingdom, United States