Español
Русский
As corporate restructuring transactions, securities exchange transactions are eligible for the special tax regime for mergers, spin-offs, asset transfers, and securities exchanges, which we have discussed in previous articles. Specifically, Article 76.5 of the Corporate Income Tax Law defines them as: “An exchange of securities representing share capital shall be considered to be an operation […]
Mergers and Acquisitions
04
Sep
Sep
This article is a continuation of the article “The merger of companies. General aspects” and aims to analyze one of the so-called “Special Mergers” regulated in Section 8 of Title II of Law 3/2009 on structural modifications (LME). This type of merger is characterized by the fact that the law provides for the possibility of […]
04
Sep
Sep
The purpose of this article is to analyze one of the so-called “Special Mergers” regulated in Section 8 of Title II of Law 3/2009, on structural modifications (LME), specifically those regulated in article 49.2 LME, in which the acquiring company absorbs a wholly-owned subsidiary indirectly, in this way the company would absorb a subsidiary of […]
04
Sep
Sep
This article is a continuation of the article “The merger of companies. General aspects” and aims to analyze one of the so-called “Special Mergers” regulated in Section 8 of Title II of Law 3/2009, on structural modifications (LME), specifically the so-called reverse mergers, in which the absorbed company directly or indirectly owns the shares or […]
19
Nov
Nov
The reason for the corporate reorganisation is debatable if the absorbed company is inactive. Today we bring you a resolution of the Economic Administrative Court of Cataluña, dated 12 February 2018, due to its importance in mergers when a company is absorbed that is not active at the time of the absorption, although it may […]