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[...]... SE, the definition ofthe registered office for tax purposes andthe tax neutrality upon the transfer ofthe registered office were regulated When looking at current transactions the crossborder loss transfer with subsidiaries andtaxationof profits and losses of permanent establishments were addressed The second proposal in 198918 still contained rules regarding thetaxationof 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 oftheEuropean Company in practice 13 ber states which had not transposed the directive in time. 53 When looking atthe ratio of SEs andthe population ofthe member states,54 the rather small member state Luxembourg... implemented into the national law ofthe member states according to Art 249 (3) ECT.4 In 2009 - five years after the introduction ofthe SE - theEuropean Company Statute shall be reviewed and amended if necessary as stated in Art 69 (a) ECS The aim ofthe introduction ofthe SE was to strengthen the competitiveness ofEuropeanCompaniesand improve the functioning ofthe 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 atthe entry into an SE, the transfer ofthe registered office of an SE from one member state to another member state andthe 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 ofthe registered office, the SE is still unique since the 14th Company Law Directive has not been passed atthe Community level Accordingly, a transfer ofthe registered office without dissolution ofthe 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 ofthe further analysis the ongoing taxation after the reorganization will be disregarded as it is not immediately relevant for the question of taxing rights atestablishment or restructuring Furthermore, the decision whether to reorganize or not will mainly be driven by impediments atthe point oftimeofthe reorganization Finally, changes... treatment ofEuropeanCompanies upon entry, subsequent reorganization and exit Before thetaxation 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 atthe beginning ofthe chapter The final chapter offers a summary ofthe 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 oftheEuropean Company in practice 2 9 Relevance oftheEuropean Company in practice This thesis deals with the tax treatment... Herzig, 2004: 98-99 Cf the website ofthe General Directorate Taxationand 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 ofthe 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 ofthe work by theEuropean 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