The purpose of this thesis is to examine and analyze the rules regarding tax-free restructuring including mergers, demergers, transfers of assets and exchange of shares. The restructuring can be carried out either by getting an approval from the tax authorities or according to the objective rules. The objective rules contains protection rules which compensate for the lack of approval.
|Educations||MSc in Auditing, (Graduate Programme) Final Thesis|
|Number of pages||136|