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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 / by Christiane Malke
Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: SpringerLink BücherPublisher: Wiesbaden : Gabler Verlag / GWV Fachverlage GmbH, Wiesbaden, 2010Description: Online-Ressource (XXI, 266p. 8 illus, digital)ISBN:- 9783834986559
- 658.153
- 336.2
- 628.82
- HF5681.T3
- KJC7105
Contents:
Summary: Relevance 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 -- ConclusionsSummary: 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 BasePPN: PPN: 164946729XPackage identifier: Produktsigel: ZDB-2-SBE
Foreword; Preface; Summary of Contents; Table of Contents; List of Abbreviations; List of Figures; List of Tables; 1 Introduction; 1.1 Motivation of the thesis; 1.2 Aim of the thesis and object of examination; 1.3 Organization of the thesis; 2 Relevance of the European Company in practice; 2.1 Basic features of the European Company; 2.2 Examination of statistical data regarding the use of the European Company; 2.3 Interim conclusions; 3 Taxation of European Companies during the time of restructuring in an ideal environment; 3.1 Guiding tax principles; 3.1.1 Neutrality and efficiency
3.1.2 Equity and fairness3.2 Issues at reorganizations; 3.2.1 General features of reorganizations; 3.2.2 Treatment of hidden reserves; 3.2.3 Retention of unused losses; 3.2.4 Treatment of tax incentives; 3.2.5 Additional transaction taxes; 3.2.6 Scope of rules; 3.3 Application to purely national contexts; 3.4 Application to the ideal internal market; 3.5 Interim conclusions; 4 Taxation of European Companies during the time of restructuring in the current environment; 4.1 Guiding tax principles; 4.1.1 Neutrality and equity in an international context
4.1.1.1 International neutrality and efficiency4.1.1.2 International equity and fairness; 4.1.1.3 Taxing right and time of taxation at international restructurings; 4.1.1.4 Valuation at international restructurings; 4.1.1.5 Interim conclusions; 4.1.2 EU law; 4.1.2.1 Primary EU law; 4.1.2.1.1 Decisive fundamental freedoms; 4.1.2.1.2 Discriminations and restrictions of the fundamental freedoms; 4.1.2.1.3 Justifications of discriminations and/or restrictions; 4.1.2.2 Secondary EU law; 4.1.2.3 Decisive judgments of the European Court of Justice in the context of reorganizations
4.1.2.4 Interim conclusions4.1.3 Side condition: Feasibility; 4.1.4 Interim conclusions; 4.2 Comparative analysis of the treatment in the EU member states; 4.2.1 Approach for the comparative analysis; 4.2.2 Merger Directive; 4.2.3 Entry; 4.2.3.1 Merger; 4.2.3.1.1 Basics with regard to company law; 4.2.3.1.2 Tax consequences; 4.2.3.1.2.1 Entity level; 4.2.3.1.2.1.1 Transferring company/companies; 4.2.3.1.2.1.1.1 Assets and liabilities in country of transferring company; 4.2.3.1.2.1.1.2 Permanent establishments in country other than that of transferring company
4.2.3.1.2.1.2 Receiving company (SE)4.2.3.1.2.1.2.1 Tax-exempt provisions and reserves; 4.2.3.1.2.1.2.2 Losses; 4.2.3.1.2.1.2.3 Prior holdings; 4.2.3.1.2.1.2.4 Additional transaction taxes; 4.2.3.1.2.2 Shareholder level; 4.2.3.1.3 Interim conclusions; 4.2.3.2 Holding SE; 4.2.3.2.1 Basics with regard to company law; 4.2.3.2.2 Tax consequences; 4.2.3.3 Subsidiary SE; 4.2.3.3.1 Basics with regard to company law; 4.2.3.3.2 Tax consequences; 4.2.3.3.2.1 Contributions of cash or shares; 4.2.3.3.2.2 Contributions of branches of activity or single assets; 4.2.3.4 Conversion; 4.2.4 Transfer
4.2.4.1 Basics with regard to company law
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