000 02600nam a22004215i 4500
001 978-3-8349-8655-9
003 DE-He213
005 20140220084553.0
007 cr nn 008mamaa
008 100506s2010 gw | s |||| 0|eng d
020 _a9783834986559
_9978-3-8349-8655-9
024 7 _a10.1007/978-3-8349-8655-9
_2doi
050 4 _aHF5681.T3
072 7 _aKFFD1
_2bicssc
072 7 _aBUS064000
_2bisacsh
082 0 4 _a658.153
_223
082 0 4 _a336.2
_223
100 1 _aMalke, Christiane.
_eauthor.
245 1 0 _aTaxation of European Companies at the Time of Establishment and Restructuring
_h[electronic resource] :
_bIssues and Options for Reform with Regard to the Status Quo and the Proposals at the Level of the European Union /
_cby Christiane Malke.
264 1 _aWiesbaden :
_bGabler,
_c2010.
300 _aXXI, 266 p.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _aRelevance 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.
520 _aIn 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.
650 0 _aEconomics.
650 0 _aTaxation.
650 1 4 _aEconomics/Management Science.
650 2 4 _aBusiness Taxation.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783834923592
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-8349-8655-9
912 _aZDB-2-SBE
999 _c113049
_d113049