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Pris: 1081 SEK exkl. moms  |  Table of Contents:
About the Authors.
Preface; A. Vitorino.
Preface; F. Blanquet.
Acknowledgments.
Introduction: Historical Background of the Statute for a European Company.
PART I. The Statute of the European Company.
1. The European Company: A Step Forward in the Community Company Law.
2. Access to the SE.
3. The Regime of the SE.
4. The Structure of the SE.
5. Annual Accounts and Consolidated Accounts of the SE.
6. Winding Up, Liquidation, Insolvency and Cessation of Payments of the SE.
7. Employee s Involvement in the SE.
PART II. The Tax Issue.
1. Introduction to the European Tax Directives.
2. The Parent-Subsidiary Directive: General Remarks.
3. The Merger Directive: General Remarks.
4. The Arbitration Convention: General Remarks.
5. The Loss-Compensation Proposal: General Remarks.
6. Prospects of a Corporate Tax System for the European Company.
Conclusion.
Appendices:
Council Regulation (EC) 2157/2001 of 8 October 2001 on the Statute for a European Company (SE).
Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute of a European Company with regard to the involvement of employees.
Council Directive 90/435/EEC of 23 July 1990 on the common taxation applicable in the case of companies and subsidiaries of different Member States (Parent-Subsidiary Directive).
Council Directive 90/434/EEC of 23 July 1990 on the common system applicable to mergers, divisions, transfers of assets and exchange of shares concerning companies of different Member States (Merger Directive).
Convention 90/436/EEC on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (Arbitration Convention). | | |
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