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 /

• Κύριος συγγραφέας: Malke, Christiane (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Wiesbaden : Gabler, 2010.
• Θέματα: Business.; Tax accounting.; Tax laws.; Business and Management.; Business Taxation/Tax Law.

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...

Πίνακας περιεχομένων:

• 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.