Taxation of European Companies at the Time of Establishment and Restructuring [recurso electrónico] : Issues and Options for Reform with Regard to the Status Quo and the Proposals at the Level of the European Union / by Christiane Malke.

Por: Malke, Christiane [author.]Colaborador(es): SpringerLink (Online service)Tipo de material: TextoTextoEditor: Wiesbaden : Gabler, 2010Descripción: XXI, 266 p. online resourceTipo de contenido: text Tipo de medio: computer Tipo de portador: online resourceISBN: 9783834986559Tema(s): Economics | Taxation | Economics/Management Science | Business TaxationFormatos físicos adicionales: Printed edition:: Sin títuloClasificación CDD: 658.153 | 336.2 Clasificación LoC:HF5681.T3Recursos en línea: Libro electrónicoTexto
Contenidos:
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.
En: Springer eBooksResumen: 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.
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Colección de Libros Electrónicos HF5681 .T3 (Browse shelf(Abre debajo)) 1 No para préstamo 377174-2001

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.

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.

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