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A company has requested clarification on whether the negative tax bases of a company in liquidation (V) can be offset in its own tax residence (H) following a share exchange. The DGT indicates that this is permissible provided the transaction has valid economic reasons and is not conducted solely to obtain a tax advantage.
This ruling clarifies the conditions under which tax losses can be transferred during corporate restructurings, specifically emphasizing the requirement for genuine economic substance to prevent tax avoidance.
The tax team reviews your specific situation.
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