With its judgment in the 3D I case, the Court has issued a useful reminder of the statutory limits of the EU Merger Directive. Although the tax deferral regime provided by the Directive is the standard for corporate reorganizations in the EU, it does not go beyond the temporary non-recognition of gains realized because of reorganization. Most notably, it does not concern the elimination of economic double taxation resulting from the transfer of assets into a corporate subsidiary.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.