Founding Editor: Eric G. Tomsett Editor: 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 more than 35 common-format country chapters.
• Covers domestic and transnational operations, also in the EU policy framework.
• Fits the needs of tax specialists, lawyers, financial advisers and other practitioners involved in mergers, acquisitions and reorganizations.
• Direct links to Tax News Service developments alerting users on any upcoming changes.
• Frequent updates.
• E-mail notification as soon as new changes are available.

• 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.

• 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.

Recently added: Czech Republic

Argentina, Australia, Austria, Belgium, Brazil, Canada, China (People's Rep.), Czech Republic, 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