Cross-Border Mergers in Europe by Dirk van Gerven

Author:Dirk van Gerven
Language: eng
Format: epub
Publisher: Cambridge University Press
Published: 2011-03-07T05:00:00+00:00

2 Definition of merger under the IRC Law

41. In accordance with the Merger Tax Directive, the IRC Law defines a merger as an operation whereby: (i) one or more entities transfer all their assets and liabilities to another existing entity in exchange for the issue to their shareholders of securities representing the capital of that other company and, if applicable, a cash payment not exceeding 10 per cent of the nominal value, or in the absence of a nominal value, of the accounting par value of those securities;

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