Aims

The objective of this course is to provide students with an in depth study of all tax problems occurring in various forms of cross border reorganizations of multinational companies in major tax jurisdictions in order to enable them to develop reorganization strategies that can be used in professional practice.

Previous knowledge

A completed general academic education preferably in law, economics, business administration or accounting and general knowledge of the major taxes applicable in the national tax system of the country of origin

Content

The course consists of the following topics:
(1) an introduction of various forms of reorganisations and tax problems with which shareholders and companies in such reorganisations are faced; (2) the basic structural rules for the taxation of various forms of mergers and acquisitions in major tax jurisdictions such as France, Germany, The Netherlands, the United Kingdom and the USA;
(3) an in-depth study of the rules of European law on various forms of mergers and acquisitions;
(4) an inventory of specific problems of cross-border mergers and acquisitions;
(5) case studies of different forms of mergers and acquisitions.

Is also included in other courses

• Master of Laws in European and International Taxation (No new enrollments as from 2012-2013) 60 ects.