The Specifics of Tax Arbitrage in The Reorganization of The European Companies Through Acquisitions, Mergers, Spin-Offs and Disinvestments

Focusing on fiscal issues, in this paper we analyzed the trend of European companies to streamline their activity through legal reorganization (i.e. takeovers, mergers, spin-offs, divestments) starting from tax benefits which may result from such operations.

Bibliographic Details
Main Authors: Anda Simona Rădulescu (Dîrvă), Cristian Dîrvă
Format: Article
Language:English
Published: Editura ASE Bucuresti 2016-03-01
Series:Romanian Economic Journal
Subjects:
Online Access:http://www.rejournal.eu/article/specifics-tax-arbitrage-reorganization-european-companies-through-acquisitions-mergers-0