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Taxation of European Companies at the Time of Establishment and Restructuring docx

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[...]... SE, the definition of the registered office for tax purposes and the tax neutrality upon the transfer of the registered office were regulated When looking at current transactions the crossborder loss transfer with subsidiaries and taxation of profits and losses of permanent establishments were addressed The second proposal in 198918 still contained rules regarding the taxation of profits and losses of. .. Regarding the transposition date and details on the implementation see http://www.workerparticipation.eu /european_ company/countries_transposition (date of access: 31/01/2009) 2 Relevance of the European Company in practice 13 ber states which had not transposed the directive in time. 53 When looking at the ratio of SEs and the population of the member states,54 the rather small member state Luxembourg... implemented into the national law of the member states according to Art 249 (3) ECT.4 In 2009 - five years after the introduction of the SE - the European Company Statute shall be reviewed and amended if necessary as stated in Art 69 (a) ECS The aim of the introduction of the SE was to strengthen the competitiveness of European Companies and improve the functioning of the internal market.5 The internal... step, the prevailing rules concerning cross-border restructurings of SEs in the EU are described and compared The analysis looks at the entry into an SE, the transfer of the registered office of an SE from one member state to another member state and the exit out of an SE With regard to the entry, the four options to establish an SE are assessed: the merger, the foundation of a holding, the foundation of. .. Statute for a merger of an SE.14 Regarding the transfer of the registered office, the SE is still unique since the 14th Company Law Directive has not been passed at the Community level Accordingly, a transfer of the registered office without dissolution of the company in one state and reestablishment of the company in another state is not possible for national corporations.15 On the subject of taxation, ... which is in line with the aforementioned principles For the purpose of the further analysis the ongoing taxation after the reorganization will be disregarded as it is not immediately relevant for the question of taxing rights at establishment or restructuring Furthermore, the decision whether to reorganize or not will mainly be driven by impediments at the point of time of the reorganization Finally, changes... treatment of European Companies upon entry, subsequent reorganization and exit Before the taxation issue is addressed, however, basic characteristics of the SE are presented, as well as data on the use of the SE in the EU member states This assessment shall show whether or not the SE has been accepted as a new legal entity so far and provide reasons 2.1 Basic features of the European Company According to the. .. presented and evaluated based on the principles laid down at the beginning of the chapter The final chapter offers a summary of the main findings 33 34 Cf European Commission, COM(2003)726, COM(2005)532, COM(2006)157 and COM(2007)223 Cf European Commission, COM(2007)223 2 Relevance of the European Company in practice 2 9 Relevance of the European Company in practice This thesis deals with the tax treatment... Herzig, 2004: 98-99 Cf the website of the General Directorate Taxation and Customs Union” on the progress: http://ec.europa.eu /taxation_ customs /taxation/ company_tax/common_tax_base/index_en.htm 6 1 Introduction the question arises on how to handle the entry into and exit out of such a new system Here again the focus is on the treatment of accrued hidden reserves Furthermore, within the ongoing system,... for companies doing business throughout the EU Accordingly, in this chapter the design of the new rules is addressed and evaluated with respect to the treatment of cross-border restructurings After elaborating the guiding tax principles for such a new environment, the chapter focuses on the two scenarios which have been the focus of the work by the European Commission These are the Common Corporate . Taxation of European Companies at the Time of Establishment and Restructuring GABLER RESEARCH Christiane Malke Taxation of European Companies at the. Examination of statistical data regarding the use of the European Company 10 2.3 Interim conclusions 15 3 Taxation of European Companies during the time of restructuring

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