Praxishandbuch der internationalen Umstrukturierungen

The increasing cross-border integration of companies and the growing complexity of the economic environment are forcing companies to regularly review and adapt their organisational structure. Corporate reorganisations are also becoming increasingly complex. Companies are regularly faced with issues that concern cross-border constellations and cannot be resolved without the relevant standards of international tax law. The Practical Handbook of International Restructurings addresses this situation and provides legal practitioners with the specialist knowledge they need to overcome the pitfalls of international reorganisations. The content of the work covers reorganisation processes within the scope of the German Reorganisation Tax Act as well as other reorganisation processes - the removal of companies and relocation of functions. Experts from the renowned law firm RSM Ebner Stolz provide the reader with practical and comprehensible information on the new developments in cross-border reorganisations in the course of the highly dynamic legislative process. Table of contents: 1.A. Motives for cross-border restructuring. 1.B. Overview of cross-border reorganisations. 1.C. Fundamentals of the tax treatment of cross-border reorganisations. 1.D. Classification of foreign types of law. 1.E. Reorganisations and double taxation treaties. 1.F. Civil law principles. 2.A. Domestic reorganisations with a foreign group of companies. 2.B. Foreign reorganisations with a domestic group of shareholders. 2.C. Cross-border mergers and demergers. 2.D. Cross-border change of legal form. 2.E. Other forms of reorganisation. 3.A. Transfer of functions.