Download or read book Cross border Transfer of Company Seat Within the European Union written by Harangi László and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Cross Border Transfer of Company Seats Within the European Union written by Elena Khutareva and published by . This book was released on 2013 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cross Border Transfer of Company Seat Within the European Union Comparative Law Aspects written by Špela Čič and published by . This book was released on 2015 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cross Border Mergers within the EU written by Harm Van den Broek and published by Kluwer Law International B.V.. This book was released on 2011-11-25 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a result of the Regulation on the European Company and the Tenth Council Directive, all Member States are obliged to finally implement the merger arrangements of the 1990 Fiscal Merger Directive, forcefully raising the question of the tax consequences of cross-border mergers. This book is the first to focus in such an extended way on the meaning of the 1990 Directive’s tax provisions in this context. With unique and valuable insights drawn from legislative history documents never examined before, its detailed commentary leads to sound and practical recommendations on cross-border mergers within the EU from a tax law perspective. This book also examines to what extent taxation as a result of mergers is in line with the freedom of establishment and the free movement of capital. Clearly analysing the dangers of advance taxation, double taxation, double non taxation, and additional tax claims as a result of a merger, the book deals with such core elements as the following: the aims of cross-border merger relief schemes; the aims of cross-border merger relief schemes; transfer of losses; exit taxation; taxation of dividend withholding tax; employee participation rights; tax standing of creditors of a transferring company; and taxation of foreign shareholders. With its new insights on tax aspects of mergers within the European Union, this book will be of special value to merging companies and their shareholders, to tax administrations and courts, and to legislators who must properly implement the Merger Directive.
Download or read book Chapter 2 Concepts of Seat and Seat Transfer written by Thomas Biermeyer and published by . This book was released on 2016 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Chapter 2 deals with the concept of the company seat and seat transfers. It explains that the seat determines which specific national (company) law will be applicable to a company and that there are two different kinds of seats in the EU which can serve as the connecting factor to the applicable (company) law. The first connecting factor is the registered office and the second is the central administration. The chapter further looks at how the concept of a 'seat' is used in the European Union and illustrates this through the example of Dutch law in order to form an idea of how this is specifically regulated in national law. Thereafter, an analysis is made of how a company's 'seat' can be transferred from one EU Member State to another, and what problems arise in this context.
Download or read book A Company s Cross border Transfer of Seat in the EU After Cartesio written by António Frada de Sousa and published by . This book was released on 2009 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Companies Crossing Borders Within Europe written by Philippe Pellé and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many companies already take advantage of company mobility in the European Union, especially in the post-Centros climate and in the wake of the recent enactment of company law directives and regulations improving company mobility. Are there still barriers to mobility? This paper gives a broad introductory overview of corporate cross-border mobility in the EU and the current cross-border issues dealt with by the European Commission: the right of establishment, the Societas Europaea (the European Company, or SE), the cross-border mergers Directive, case law of the European Court of Justice, and finally concludes with a word on seat transfer.
Download or read book Cross Border Mergers written by Thomas Papadopoulos and published by Springer Nature. This book was released on 2019-09-28 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume focuses on specific, crucially important structural measures that foster corporate change, namely cross-border mergers. Such cross-border transactions play a key role in business reality, economic theory and corporate, financial and capital markets law. Since the adoption of the Cross-border Mergers Directive, these mergers have been regulated by specific legal provisions in EU member states. This book analyzes various aspects of the directive, closely examining this harmonized area of EU company law and critically evaluating cross-border mergers as a method of corporate restructuring in order to gain insights into their fundamental mechanisms. It comprehensively discusses the practicalities of EU harmonization of cross-border mergers, linking it to corporate restructuring in general, while also taking the transposition of the directive into account. Exploring specific angles of the Cross-border Mergers Directive in the light of European and national company law, the book is divided into three sections: the first section focuses on EU and comparative aspects of the Cross-border Mergers Directive, while the second examines the interaction of the directive with other areas of law (capital markets law, competition law, employment law, tax law, civil procedure). Lastly, the third section describes the various member states’ experiences of implementing the Cross-border Mergers Directive.
Download or read book European Cross Border Mergers and Reorganisations written by Jérôme Vermeylen and published by OUP Oxford. This book was released on 2012-03-29 with total page 1587 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive guide to all techniques available to European companies, European Cross-Border Mergers and Reorganisations is the ideal reference tool for lawyers, auditors, notaries and scholars working in the field. Providing everything a practitioner needs to co-ordinate a successful cross-border merger, the book analyses the EU Directives and how they have been applied in each of the main EU/EEA member states. The diverging rules for each jurisdiction are highlighted and explained enabling quick comparisons to be made between countries for assessing feasibility of the chosen technique. As well as the requirements, formalities and potential pitfalls of cross-border mergers, each country analysis addresses the relevant aspects of corporate, employment and tax law such as informing shareholders and employees, verification of the legality of the merger, and language requirements. The book also considers other cross-border reorganisation techniques, such as demergers, partial demergers, the transfer of branches of activity, the creation of a Societas Europaea, or a Societas Cooperativa Europea, and the cross-boarder transfer of a company's head office or registered office, providing a practical guide to the best possible solution for a practitioner's client. European Cross-Border Reorganisations: Law and Practice is an easy-to-use reference work for legal, tax and audit professionals involved in mergers.
Download or read book Cross border Transfers of Undertakings written by Kirsten Henckel and published by Kluwer Law International. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: European Monographs Volume 103 Cross-Border Transfers of Undertakings: A European Perspective discusses the issue of cross-border transfers of undertakings from a European perspective and offers new and different solutions to issues of conflicting laws. Globalization and market integration have shaped the economic climate in such a way as to give rise to a considerable increase in cross-border mergers, acquisitions and corporate restructurings. However, the primary European Union (EU) legislation in this area - the Acquired Rights Directive - brings about only partial and minimum harmonization, giving rise to differences in the employee protective regime across the EU Member States. This book, the first full analysis of the EU-level private international law implications of the subject, masterfully addresses the plethora of questions that arise and presents well-considered recommendations towards the introduction of a new and uniform conflict of laws path for transfers of undertakings throughout the EU. What's in this book: With a methodology that combines comparative, 'black letter', legal historical and empirical approaches, the author addresses such issues and topics as the following: determination of applicable law both upon and after transfers; jurisdictional issues; the main provisions of the Acquired Rights Directive and their content; the main differences existing among the relevant laws of the Member States; special characteristics of the maritime sector and seagoing workers; and cross-border implications of Brexit. This book critically evaluates the existing rules on international jurisdiction and the conflict of laws relating to cross-border transfers of undertakings, clearly exposing the regime's merits and demerits. How this will help you: This book provides a comprehensive study of existing rules on jurisdiction and applicable laws to a cross-border transfer of undertaking. This book helps counsel representing any actor involved in a cross-border merger, acquisition or business restructuring - transferor, transferee or affected employees - gain a clear understanding of their legal position both before and after the transfer. Thus, this book serves as a useful resource for policymakers, legislators and interested academics by helping them to solve issues of conflicting laws and international jurisdiction relating to transfers of undertakings.
Download or read book Cross border Transfer of a Company s Seat in the European Company Law written by Barbora Zaborska and published by . This book was released on 2014 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cross Border Mergers in Europe written by Dirk Van Gerven and published by Cambridge University Press. This book was released on 2011-09-08 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This discussion of the Cross-Border Merger Directive and its implementing legislation in each Member State of the European Union and the European Economic Area provides companies and their advisors with useful insight into the legal framework applicable to, and the tax treatment of, cross-border mergers throughout the European Economic Area. Analysis of the Community rules laid down in the Cross-Border Merger Directive and the Community rules on the tax treatment of cross-border mergers is complemented by chapters on the implementing legislation in each Member State, prepared in accordance with a common format and contributed by a practitioner from each state. Annexes contain the Cross-Border Merger Directive (Annex I), the Parent-Subsidiary Directive (Annex II) and a list of the implementing legislation in each Member State (Annex III).
Download or read book European Added Value Assessment written by Blanca Ballester and published by . This book was released on 2013 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Treaty enshrines four freedoms for legal and natural persons in the EU. One of them, freedom of establishment, is particularly important for companies. However, there is no European legal instrument establishing a harmonised system, and it is also difficult to ascertain which law is applicable to a company having its registered office in a given Member State and wishing to move it to another one. The European Parliament has repeatedly called for a Directive on the Crossborder Transfer of Company Seats (14th Company Law Directive), as action at Member State level has proven insufficient to address this important issue. This European Added Value assessment analyses the arguments in favour of such a Directive (legal certainty, clarity, transparency and simplicity) and provides data suggesting that a legal instrument would facilitate cross-border mobility and have an associated positive net economic impact.
Download or read book Cross border transfers of undertakings in the context of Council Directive 77 187 of February 14 1977 written by Christoph Löbig and published by GRIN Verlag. This book was released on 2011-01-05 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2008 im Fachbereich Jura - Europarecht, Völkerrecht, Internationales Privatrecht, Note: 82,00 %, King`s College London (Faculty of Law), Veranstaltung: European Labour Law, Sprache: Deutsch, Abstract: While mergers, acquisitions and outsourcing processes were mainly confined to the borders of individual Member States between the late 1960s and mid-1970s, the internationalisation of capital markets, the abolition of obstacles to trade, the improved infrastructure and the widespread supply of qualified labour entailed a significant rise in the number of cross-border transfers of undertakings during the second half of the 1980s and from 1995 onwards. Between 2002 and 2006, offshoring and delocalization operations from one Member State to another increased by 800 percent according to the European Restructuring Monitor. The European Commission ascribes this trend to the enlargement of the European Union, the consolidation of the internal market and the introduction of facilitating legal measures and expects the increase of transnational transfers of undertakings to continue. The purpose of this essay is to investigate in how far the Directive could be amended to deal with the specific case of cross-border transfers of undertakings. In order to provide a sophisticated solution, I will first outline the relevant scenarios in which cross-border transfers of undertakings may possibly occur in practice and discuss whether those cases are covered or if the Directive’s scope needs to be extended. Subsequently, I will check whether the definition of transfers of undertakings is broad enough to apply to cross-border transfers or if it is necessary to introduce amendments in order to safeguard workers’ interests sufficiently. The main focus of this paper, however, lies on the analysis of the appropriateness of the three substantive pillars of protection in cross-border scenarios. Eventually, I will briefly address problems in relation to conflicts of jurisdictions before I give a personal recommendation.
Download or read book EU Corporate Law and EU Company Tax Law written by Luca Cerioni and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. This book focuses on the crucial issues raised by these developments, on their far-reaching implications and on the key challenges to the future legislative choices. The book illustrates the key developments in EU corporate law and EU company tax law, the EU planned initiatives in these areas, and - at a time when member states increasingly tend to use company law and company tax provisions to attract businesses and investments - it suggests how future developments can contribute to the undistorted functioning of the internal market and to the strategic 'Lisbon-objective'. The explanation of these legislative and case-law developments is of use to students and indicates new opportunities for business expansion strategies throughout the European Community. The book concludes that new optional, but attractive, EU company law vehicles and company tax regimes would be, in these two areas, the only legal and effective means towards an undistorted functioning of the internal market and towards the Lisbon-objective. This ultimately gives rise to a far-reaching challenge for all debates on the future patterns of European integration. Luca Cerioni introduces new themes for academic research and discussion subjects for decision-makers and at the same time, uniquely, makes these accessible to a much wider international public of students, businesses and practitioners.
Download or read book The Transfer of the Company Seat Within the European Union written by Tamás Szabados and published by . This book was released on 2012 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cross border Mergers and Divisions Transfers of Seat written by and published by . This book was released on 2016 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Study analyses whether and to what extent there is a need to legislate with respect to cross-border mergers, cross-border divisions and cross-border transfers of seat (cross-border conversions). Affirming a clear need for such legislation, it is recommended to extend the Cross-Border Mergers Directive into a single Cross-Border Mobility Directive encompassing revised rules on cross-border mergers as well as new rules on cross-border divisions and cross-border transfers of seat for all legal entities within the meaning of Art. 54 TFEU.
