عنوان

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

شابک

1283171767

شابک

3834923591

شابک

3834986550

شابک

9781283171762

شابک

9783834923592

شابک

9783834986559

شابک اشتباه

9783834923592

شماره

b707794

عنوان اصلي

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

نام عام مواد

[Book]

ساير اطلاعات عنواني

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

نام نخستين پديدآور

Christiane Malke, with a foreword by Christoph Spengel.

محل نشرو پخش و غیره

Wiesbaden :

نام ناشر، پخش کننده و غيره

Gabler Verlag,

تاریخ نشرو بخش و غیره

©2010.

نام خاص و کميت اثر

1 online resource (xxi, 266 pages)

عنوان فروست

Gabler research

متن يادداشت

Includes bibliographical references.

متن يادداشت

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.

بدون عنوان

0

متن يادداشت

Diss.-- Universität Mannheim, 2009.

متن يادداشت

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.

منبع سفارش / آدرس اشتراک

Springer

شماره انبار

978-3-8349-2359-2

شماره استاندارد بين المللي کتاب و موسيقي

9783834923592

موضوع مستند نشده

Corporations-- Taxation-- European Union countries.

موضوع مستند نشده

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

موضوع مستند نشده

Societas Europeas.

موضوع مستند نشده

Affaires.

موضوع مستند نشده

Corporations-- Taxation-- Law and legislation.

موضوع مستند نشده

Corporations-- Taxation.

موضوع مستند نشده

Economie de l'entreprise.

موضوع مستند نشده

Science économique.

موضوع مستند نشده

Societas Europeas.

موضوع مستند نشده

European Union countries.

بدون عنوان

7

شماره

ويراست

شماره رده

نشانه اثر

مستند نام اشخاص تاييد نشده

Malke, Christiane.

تاريخ عمليات

20201207225306.0

قواعد فهرست نويسي ( بخش توصيفي )

pn

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y