Christiane Malke
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
Paperback Engels 2010 2010e druk 9783834923592
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Samenvatting
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.
Specificaties
ISBN13:9783834923592
Taal:Engels
Bindwijze:paperback
Aantal pagina's:266
Uitgever:Gabler Verlag
Druk:2010
Hoofdrubriek:Financieel management, Financieel management
Lezersrecensies
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Inhoudsopgave
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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