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
Document Type:	Doctoral dissertation
Year of publication:	2010
Place of publication:	Wiesbaden
Publishing house:	Gabler
ISBN:	978-3-8349-2359-2 , 978-3-8349-8655-9
University:	Universität Mannheim
Evaluator:	Spengel, Christoph
Date of oral examination:	3 June 2009
Publication language:	English
Institution:	Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Subject:	330 Economics
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.

BASE: Malke, Christiane

Google Scholar: Malke, Christiane

Hits per month over past year

You have found an error? Please let us know about your desired correction here: E-Mail

Show item