International mergers and US tax law

Journal
Author
Schindler, C.P.
Country
European Union; United States
Published Date
Issue
European Taxation 2006 (Volume 46), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author considers recent developments regarding international mergers in US law. In doing so, he provides the historical background to the changes, considers why other reorganizations were not suitable, gives details of the new treatment for reorganizations and examines the remaining restrictions on international mergers in US law. The author also considers the EU implications of the changes.