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Taxation of European Companies at the Time of Establishment and Restructuring: Issues and Options for Reform with regard to the Status Quo and the Proposals at the Level of the European Union - Tapa blanda
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Christiane Malke analyzes the current issues resulting from the entry into a Societas Europaea (SE), the transfer of seat of an SE from one EU member state to another 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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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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- EditorialGabler Verlag
- Año de publicación2010
- ISBN 10 3834923591
- ISBN 13 9783834923592
- EncuadernaciónTapa blanda
- Número de páginas288
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Taxation of European Companies at the Time of Establishment and Restructuring: Issues and Options for Reform with regard to the Status Quo and the Proposals at the Level of the European Union by Malke, Christiane [Paperback ]
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Taxation of European Companies at the Time of Establishment and Restructuring: Issues and Options for Reform with regard to the Status Quo and the Proposals at the Level of the European Union
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Gabler Verlag
(2010)
ISBN 10: 3834923591
ISBN 13: 9783834923592
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Taxation of European Companies at the Time of Establishment and Restructuring
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Taxation of European Companies at the Time of Establishment and Restructuring
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(2010)
ISBN 10: 3834923591
ISBN 13: 9783834923592
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Descripción Taschenbuch. Condición: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 288 pp. Englisch. Nº de ref. del artículo: 9783834923592
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Taxation Of European Companies At The Time Of Establishment And Restructuring: Issues And Options For Reform With Regard To The Status Quo And The Proposals At The Level Of The European Union
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Gabler
(2010)
ISBN 10: 3834923591
ISBN 13: 9783834923592
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Taxation of European Companies at the Time of Establishment and Restructuring : Issues and Options for Reform with regard to the Status Quo and the Proposals at the Level of the European Union
Publicado por
Gabler Verlag
(2010)
ISBN 10: 3834923591
ISBN 13: 9783834923592
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Descripción Taschenbuch. Condición: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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. Nº de ref. del artículo: 9783834923592
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Taxation of European Companies at the Time of Establishment and Restructuring
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Taxation of European Companies at the Time of Establishment and Restructuring
Publicado por
Gabler Verlag
(2010)
ISBN 10: 3834923591
ISBN 13: 9783834923592
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Descripción Condición: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Dr. Christiane Malke completed her doctoral studies at the Department of Business Administration and Taxation II at the University of Mannheim under supervision of Prof. Dr. Christoph Spengel.Christiane Malke analyzes the current issues resulting from t. Nº de ref. del artículo: 5381321
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