· Insight

Globalization of the transformation tax law - Global tax neutrality of merger, demerger and co. achieved?

Original: “Globalisierung des Umwandlungssteuerrechts - Globale Steuerneutralität von Verschmelzung, Spaltung und Co. erreicht?”

In addition to the option model for partnerships, the draft bill to modernize corporate tax law also provides for a (partial) globalization of the Reorganization Tax Act. Whether this will achieve global tax neutrality for mergers, demergers and the like is up for discussion. Marco Ottenwälder discusses the topic in the Handelsblatt Steuerboard.

in: Handelsblatt online, Steuerboard, May 03, 2021
Authors: Dr. Marco Ottenwälder
  • Tax
    • Corporate Tax Law
    • Reorganization Tax Law