The Specifics of Tax Arbitrage in The Reorganization of The European Companies Through Acquisitions, Mergers, Spin-Offs and Disinvestments

Anda Simona Rădulescu (Dîrvă) and Cristian Dîrvă

Romanian Economic Journal, 2016, vol. 18, issue 59, 145-162

Abstract: Focusing on fiscal issues, in this paper we analyzed the trend of European companies to streamline their activity through legal reorganization (i.e. takeovers, mergers, spin-offs, divestments) starting from tax benefits which may result from such operations.

Keywords: tax arbitrage; mergers; acquisitions; spin-offs; disinvestments. (search for similar items in EconPapers)
JEL-codes: F30 G34 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:rej:journl:v:18:y:2016:i:59:p:145-162

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