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Taxation of European Companies during the time of restructuring in the current environment

  • Christiane Malke

Abstract

When examining the rules currently applicable to the SE upon establishment and transfer of the registered office in EU member states, not only one tax system is affected but at least two treasuries are involved. Such restructuring operations involving companies from different countries may not only raise legal and psychological difficulties but also significant tax issues. The following sections will examine how the guidelines established in Chapter 3 need to be adapted in such an environment (Section 4.1). Then, the currently applicable rules are described and compared (Section 4.2). Finally the rules are critically analyzed and - based on these findings - reform options are proposed (Section 4.3).

Keywords

Member State Capital Gain International Financial Reporting Standard Fair Market Double Taxation 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Gabler Verlag | Springer Fachmedien Wiesbaden GmbH 2010

Authors and Affiliations

  • Christiane Malke

There are no affiliations available

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