{"id":3716,"date":"2019-11-21T10:18:53","date_gmt":"2019-11-21T09:18:53","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=3716"},"modified":"2019-11-28T11:46:22","modified_gmt":"2019-11-28T10:46:22","slug":"are-tax-liabilities-transferred-to-the-successor-company-in-the-event-of-a-demerger","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/are-tax-liabilities-transferred-to-the-successor-company-in-the-event-of-a-demerger\/","title":{"rendered":"Are Tax Liabilities Transferred to the Successor Company in the Event of a Demerger?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>While in the case of demerger by split-up, i.e. demerger where the demerged company ceases to exist, it is clear that the tax liabilities are transferred to the successor companies, it is less clear to what extent the tax liabilities are transferred in the case of demerger by spin-off, i.e. in cases where the demerged company does not cease to exist as a result of the transformation.<\/p>\n","protected":false},"author":117,"featured_media":3718,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[8],"class_list":["post-3716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=3716"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3716\/revisions"}],"predecessor-version":[{"id":3720,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3716\/revisions\/3720"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/3718"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=3716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=3716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=3716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}