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 /
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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