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Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

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  • Share exchange on merger at nominal value releases hidden re ...

    The Supreme Tax Court has held that a share exchange at nominal value leading to a transfer of hidden reserves abroad triggers a taxable capital gain for the transferring shareholder.

    Date of origin
    Categories
    Supreme Tax Court cases
    Keywords
    capital gain, hidden reserves, Share exc ...