Taxation Of Cross-Border Mergers And Acquisitions: New Zealand 2014
By KPMG Introduction This chapter addresses three fundamental decisions that face a prospective purchaser: Of course, tax is only one piece
By KPMG Introduction This chapter addresses three fundamental decisions that face a prospective purchaser: Of course, tax is only one piece
by KPMG
The last major reforms in the area of cross-border transactions are as follows: Increase of the corporate income tax surcharge to 10.7 percent (from 5 percent) for corporate taxpayers with annual sales turnover above 250 million euros (EUR), for financial years ending on or after 31 December 2013. This brings the maximum corporate income tax rate to 38 percent (from 36.1 percent). Reform of the tax loss rules. […] Read more
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