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  • © 2010

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

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Table of contents (6 chapters)

  1. Front Matter

    Pages I-XXI
  2. Introduction

    • Christiane Malke
    Pages 1-8
  3. Relevance of the European Company in practice

    • Christiane Malke
    Pages 9-15
  4. Conclusions

    • Christiane Malke
    Pages 216-222
  5. Back Matter

    Pages 223-266

About this book

Foreword In 2004 the first legal entity applicable in all EU member states, the so-called European Company or Societas Europaea (SE), was introduced in order to strengthen the compe- tiveness of European companies and improve the functioning of the internal market. In - der for the SE to be an alternative to existing legal forms, the establishment as well as the transfer of seat should not result in tax consequences. However, despite the rules provided by the Merger Directive, the taxation of hidden reserves is still a major concern for c- panies that want to reorganize themselves cross-border. As a consequence, a need for f- ther research covering aperiodic transactions existed. The doctoral thesis of Ms. Malke provides a comprehensive contribution to fulfill this need. Ms. Malke has assessed the tax treatment of SEs at the time of establishment and - structuring based on economic and legal criteria. This is provided for all 27 EU member states. In addition, she has competently analyzed the existing literature on the subject at hand. The special merit of the doctoral thesis of Ms. Malke consists in developing reform proposals for different addressees and different levels of harmonization in the EU. More in detail, the relevant tax rules for SEs at the time of establishment and restructuring are worked out and presented in a systematic way for the 27 EU member states. Based on this, existing deficiencies are shown and solutions are elaborated in a comprehensive manner.

Keywords

  • Aktiengesellschaft
  • Common Tax Base
  • Merger Directive
  • Societas Europea
  • Tax Unification
  • taxation

About the author

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.

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: Christiane Malke

  • DOI: https://doi.org/10.1007/978-3-8349-8655-9

  • Publisher: Gabler Verlag Wiesbaden

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2010

  • Softcover ISBN: 978-3-8349-2359-2Published: 27 April 2010

  • eBook ISBN: 978-3-8349-8655-9Published: 07 May 2010

  • Edition Number: 1

  • Number of Pages: XXI, 266

  • Topics: Business Taxation and Tax Law

Buying options

eBook USD 74.99
Price excludes VAT (USA)
  • ISBN: 978-3-8349-8655-9
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book USD 99.00
Price excludes VAT (USA)