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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. 設立時と事情再構築時の欧州会社の課税
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| 著者・編者 | Malke, Christiane, |
|---|---|
| 出版社 | (Gabler, GW) |
| 出版年月 | 2010 |
| ページ数 | xxi, 266 pp. |
| 言語 | ENG |
| ニュース番号 | ＜577-391＞ |
解説
Christiane Malke analyzes the current issues resulting from the entry into a Societas Europaea (SE), the transfer of seat of an SE from one EU member state to another 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.