Guide on Outbound Acquisitions: Tax planning for European expansion in a changing landscape

Cross border tax planning for US companies expanding into Europe has recently been heavily influenced by developments such as the OECD’S BEPS project, the EU’s directives (ATAD and DAC), the Two-Pillar-Solution, and the case law of the CJEU. Ruchelman’s Insights Volume 10 No. 4 on “Outbound Acquisitions: tax planning for European expansion in a changing landscape (2023)”, reprinted from the PLI Publication, The Corporate Tax Practice Series 2023 (Item #343260), addresses this broad range of impediments that must be overcome by US companies in planning cross-border operations and reflects the current state of acceptable corporate tax planning for European expansion as of its publication date. It concludes with detailed explanations of corporate tax rules in 16 European jurisdictions by recognized experts in the respective countries. Karin Spindler-Simader, Consultant at Wolf Theiss in Vienna, contributed to the chapter on Austria.