Taxation of European companies at the time of establishment and restructuring

Viac o knihe

In 2004, the European Company or Societas Europaea (SE) was introduced to enhance the competitiveness of European companies and improve the internal market. For the SE to serve as a viable alternative to existing legal forms, its establishment and seat transfer should not incur tax consequences. However, taxation of hidden reserves remains a significant concern for companies seeking cross-border reorganization, highlighting the need for further research on aperiodic transactions. Ms. Malke's doctoral thesis addresses this gap by providing a thorough examination of the tax treatment of SEs during establishment and structuring across all 27 EU member states, utilizing both economic and legal criteria. She also analyzes existing literature on the topic. A notable aspect of her work is the development of reform proposals tailored to various stakeholders and levels of harmonization within the EU. The thesis systematically outlines the relevant tax rules for SEs during establishment and restructuring, identifies existing deficiencies, and presents comprehensive solutions.