Spain - The New Cross-Border Merger Regime for Collective Investment Institutions
- C. Ferrer; C. Mayo
- Derivatives & Financial Instruments, 2014 (Volume 16), No 3
- 16 May 2014
The authors consider the tax regime applicable to cross-border mergers in Spain, as well as a noteworthy binding consultation issued by the tax authorities analysing a cross-border merger in which a number of Spanish collective investment funds were acquired by a Luxembourg SICAV.