Logo - springer
Slogan - springer

Springer Gabler - Steuern & Recht | Taxation of European Companies at the Time of Establishment and Restructuring - Issues and Options

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

Malke, Christiane

2010, XXI, 266 p.

Available Formats:
eBook
Information

Springer eBooks may be purchased by end-customers only and are sold without copy protection (DRM free). Instead, all eBooks include personalized watermarks. This means you can read the Springer eBooks across numerous devices such as Laptops, eReaders, and tablets.

You can pay for Springer eBooks with Visa, Mastercard, American Express or Paypal.

After the purchase you can directly download the eBook file or read it online in our Springer eBook Reader. Furthermore your eBook will be stored in your MySpringer account. So you can always re-download your eBooks.

 
$59.99

(net) price for USA

ISBN 978-3-8349-8655-9

digitally watermarked, no DRM

Included Format: PDF

download immediately after purchase


learn more about Springer eBooks

add to marked items

Softcover
Information

Softcover (also known as softback) version.

You can pay for Springer Books with Visa, Mastercard, American Express or Paypal.

Standard shipping is free of charge for individual customers.

 
$79.99

(net) price for USA

ISBN 978-3-8349-2359-2

free shipping for individuals worldwide

usually dispatched within 3 to 5 business days


add to marked items

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.

Content Level » Research

Keywords » Aktiengesellschaft - Common Tax Base - Merger Directive - Societas Europea - Tax Unification - taxation

Related subjects » Steuern & Recht

Table of contents 

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.

Popular Content within this publication 

 

Articles

Read this Book on Springerlink

Services for this book

New Book Alert

Get alerted on new Springer publications in the subject area of Business Taxation.