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

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 Christiane Malke.

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...

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Bibliographic Details
Main Author: Malke, Christiane (Author)
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: Wiesbaden : Gabler Verlag : Imprint: Gabler Verlag, 2010.
Edition:1st ed. 2010.
Series:Springer eBook Collection.
Subjects:
Tax accounting.
Tax laws.
Electronic resources (E-books)
Online Access:Click to view e-book
Holy Cross Note:Loaded electronically.
Electronic access restricted to members of the Holy Cross Community.
Description
Summary: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.
Physical Description:XXI, 266 p. online resource.
ISBN:9783834986559
DOI:10.1007/978-3-8349-8655-9

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