Tax-neutral cross-border reorganizations in Slovenia

Journal
Zorman, G.; Janezic, K.
Slovenia
European Taxation 2008 (Volume 48), No. 11
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In this note, the authors consider the effect in Slovenia of the implementation of Directive 2005/56/EC on cross-border mergers of limited liability companies with regard to the tax treatment of such mergers. The authors also briefly survey all of the tax-neutral cross-border reorganizations that may now be carried out in Slovenia.