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

Anda Simona Rădulescu (Dîrvă)
Cristian Dîrvă
JEL codes: 
F30 - General, G34 - Mergers; Acquisitions; Restructuring; Corporate Governance.
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.
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