The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring oper

The European Union has recently demonstrated with the Anti-Tax Avoidance Directive (ATAD) that it can deliver harmonized measures in areas where controversies e

Twenty years of experience have inevitably brought to light challenges and tensions in the enforcement of the European merger control system. Some of these chal

This is the 4th edition of The EC Merger Regulation - a detailed guide to the method of merger control in the European Union. Fully revised for 2012, this compr

This study deals with fiscal aspects of cross-border mergers of companies. In particular it addresses the question whether cross-border mergers within the EU ar