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

Authors: Malke, Christiane

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eBook $69.99
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  • ISBN 978-3-8349-8655-9
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Softcover $89.99
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  • ISBN 978-3-8349-2359-2
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About this book

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.

About the authors

Dr. Christiane Malke completed her doctoral studies at the Department of Business Administration and Taxation II at the University of Mannheim under supervision of Prof. Dr. Christoph Spengel.

Table of contents (6 chapters)

  • Introduction

    Malke, Christiane

    Pages 1-8

  • Relevance of the European Company in practice

    Malke, Christiane

    Pages 9-15

  • Taxation of European Companies during the time of restructuring in an ideal environment

    Malke, Christiane

    Pages 16-29

  • Taxation of European Companies during the time of restructuring in the current environment

    Malke, Christiane

    Pages 30-190

  • Taxation of European Companies during the time of restructuring in the proposed environment

    Malke, Christiane

    Pages 191-215

Buy this book

eBook $69.99
price for USA (gross)
  • ISBN 978-3-8349-8655-9
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $89.99
price for USA
  • ISBN 978-3-8349-2359-2
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Taxation of European Companies at the Time of Establishment and Restructuring
Book Subtitle
Issues and Options for Reform with regard to the Status Quo and the Proposals at the Level of the European Union
Authors
Copyright
2010
Publisher
Gabler Verlag
Copyright Holder
Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden
eBook ISBN
978-3-8349-8655-9
DOI
10.1007/978-3-8349-8655-9
Softcover ISBN
978-3-8349-2359-2
Edition Number
1
Number of Pages
XXI, 266
Topics