عنوان

Taxation of European companies at the time of establishment and restructuring :

1283171767

3834923591

3834986550

9781283171762

9783834923592

9783834986559

9783834923592

b707794

Taxation of European companies at the time of establishment and restructuring :

[Book]

issues and options for reform with regard to the status quo and the proposals at the level of the European Union /

Christiane Malke, with a foreword by Christoph Spengel.

Wiesbaden :

Gabler Verlag,

©2010.

1 online resource (xxi, 266 pages)

Gabler research

Includes bibliographical references.

Relevance of the European Company in practice -- Taxation of European Companies during the time of restructuring in an ideal environment -- Taxation of European Companies during the time of restructuring in the current environment -- Taxation of European Companies during the time of restructuring in the proposed environment -- Conclusions.

0

Diss.-- Universität Mannheim, 2009.

In 2004, the first legal entity applicable in all EU member states, the so-called European Company or Societas Europaea (SE), was introduced. Especially, the taxation of hidden reserves is still a major concern for companies wanting to reorganize themselves across borders. Christiane Malke analyzes the current issues resulting from the entry into an SE, the transfer of seat of an SE from one EU member state to another one and the exit out of an SE in the 27 member states of the EU taking into consideration the Merger Directive. Based on existing deficiencies the author provides reform approaches that consider changes to the national law of the member states, to EU law as well as to the proposals provided by the European Commission regarding the introduction of a Common (Consolidated) Corporate Tax Base.

Springer

978-3-8349-2359-2

9783834923592

Corporations-- Taxation-- European Union countries.

Corporations-- Taxation-- Law and legislation-- European Union countries.

Societas Europeas.

Affaires.

Corporations-- Taxation-- Law and legislation.

Corporations-- Taxation.

Economie de l'entreprise.

Science économique.

Societas Europeas.

European Union countries.

7

Malke, Christiane.

20201207225306.0

pn

[Book]

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