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
