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
著者
書誌事項
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
（Gabler research）
Gabler, 2010
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注記
Includes index
内容説明・目次
内容説明
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.
目次
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.
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