La Mancha Group International B.V. v Commissioner of Taxation, [2020] FCA 1799

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Summaries

Summary Under

an absorptive merger of a Dutch into a Lux company rendered the Lux survivor as the “taxpayer” for continuing or launching objections

It was proposed that the applicant (“LMGI”), which was a Netherlands private limited company that was wholly-owned by a Luxembourg public...

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Summary Under

absorptive merger of Dutch into Lux company entailed a transfer of all assets and liabilities by operation of law

It was proposed that the applicant (“LMGI”), which was a Netherlands private limited company that was wholly-owned by a Luxembourg public...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.