EU Corporate Law and EU Company Tax Law
With the European Union striving to become the world's most competitive economy, the developments in the two closely interconnected areas of European corporate law and European company tax law are of utmost importance.
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13 UNINTENTIONAL CONTRIBUTION OF THE LATEST ECJ CASE LAW ON THE 1990 DIRECTIVES TO TAX COMPETITION
14 CRUCIAL DEVELOPMENTS OF THE ECJ TAX CASE LAW ON COMPANIES FREEDOM OF ESTABLISHMENT AND THEIR POTENTIAL ...
15 CURRENT COMPANY TAXATION ENVIRONMENT WITHIN THE COMMUNITY COMMISSION ORIENTATIONS AND UNDERLYING A...
16 A PROBLEMATIC UNRESOLVED ISSUE
2 Latest ECJ rulings on the freedom of establishment in the context of EC company law developments
43 INTRAEC COMPETITION IN COMPANY LAWS AND EC LAW
44 SUPRANATIONAL INSTRUMENTS AS VEHICLES FOR A LEGAL COMPETITION COMPATIBLE WITH EC LAW?
5 Hypothesis for truly supranational developments
51 HYPOTHESIS FOR THE TAXATION REGIME OF THE SE
52 HYPOTHESIS ON THE CURRENT PROPOSAL ON THE EPC
53 EUROPEAN FORMS OF PARTNERSHIPS AND THEIR TAXATION REGIMES
62 FINAL REMARKS
22 THE UBERSEERING RULING
23 THE ECJS FINDINGS IN INSPIRE ART
24 A KEY COMPANY LAW IMPLICATION FROM A TAX RULING
25 AND A COMPANY LAW RULING WITH TAX IMPLICATIONS
3 From the limits of the EC company law harmonization programme to the limited supranationality in the SE
THE SCE OVERVIEW
34 FINAL OBSERVATION
The response to the challenge of legal competition a supranational solution?
42 COMPETITION IN CORPORATE TAXATION WITHIN THE EC AND EC LAW
Appendix I Examples of the race to the bottom legal competition among Member States in corporate taxation and company laws
Appendix II Functioning of the pilot HST and CCBT schemes
Appendix III EC corporate tax law implementation in Member States
Appendix IV Key cases of relevance to company direct taxation
Appendix V Increasing opportunities for expansion strategies in the new wider Europe
Appendix V Update
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2005 Directive amendments application Articles 43 businesses CCBT Commission Community companies formed Company Law Directive company law harmonization company taxation corporate tax corporate tax rate creditors cross-border mergers deduction distortions dividends EC company law EC law ECJ case law ECJ's economic employees EUC1T European Company European Company Statute formation freedom of establishment German harmonization programme head office implementation InspireArt internal market intra-EC issue jurisdiction legal competition legal forms limited liability companies limited-liability companies Marks & Spencer Merger Directive national company law national laws national legislators national provisions national tax Netherlands objective OJEC options parent company Parent-Subsidiary Directive possible Preamble profits public limited companies real seat criteria regarded registered office Regulation requirements resident restriction restructuring operations ruling second paragraph shareholders soft law solution subsidiary supranational tax base tax competition tax Directives tax law tax regime tax residence taxable taxation regimes transfer Treaty Uberseering United Kingdom