VATupdate

Business Restructuring—VAT Treatment of Transfer of a Going Concern

In the fifth and final part of a series from CMS, “Business Restructuring—How to Get Out Alive,” Armelle Abadie, Hélène Brin, Berardo Lanci, Etienne Cox and Puck Wilmink consider how transfers of a going concern are treated for VAT purposes in Italy, the Netherlands and France, and examine the cross-border implications of such transfers.

Source: bloombergtax.com

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