|
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
|
DOI:
|
https://doi.org/10.1007/978-3-8349-8655-9
|
|
Dokumenttyp:
|
Dissertation
|
|
Erscheinungsjahr:
|
2010
|
|
Ort der Veröffentlichung:
|
Wiesbaden
|
|
Verlag:
|
Gabler
|
|
ISBN:
|
978-3-8349-2359-2 , 978-3-8349-8655-9
|
|
Hochschule:
|
Universität Mannheim
|
|
Gutachter:
|
Spengel, Christoph
|
|
Datum der mündl. Prüfung:
|
3 Juni 2009
|
|
Sprache der Veröffentlichung:
|
Englisch
|
|
Einrichtung:
|
Fakultät für Betriebswirtschaftslehre > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
|
|
Fachgebiet:
|
330 Wirtschaft
|
|
Abstract:
|
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.
|
 | Dieser Eintrag ist Teil der Universitätsbibliographie. |
 Suche Autoren in
Sie haben einen Fehler gefunden? Teilen Sie uns Ihren Korrekturwunsch bitte hier mit: E-Mail
Actions (login required)
 |
Eintrag anzeigen |
|
|
