UID:
almafu_9959237713402883
Umfang:
1 online resource (x, 359 pages) :
,
digital, PDF file(s).
ISBN:
1-107-20588-3
,
1-282-53605-2
,
9786612536052
,
0-511-67832-0
,
0-511-68155-0
,
0-511-67706-5
,
0-511-68353-7
,
0-511-67621-2
,
0-511-67957-2
Serie:
Law practitioner series
Inhalt:
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).
Anmerkung:
Title from publisher's bibliographic system (viewed on 05 Oct 2015).
,
Community rules applicable to cross-border mergers /
,
Employee participation: rights and obligations /
,
Tax rules applicable to cross-border mergers /
,
Scope and limitations of the cross-border merger directive /
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Austria /
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Belgium /
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Bulgaria /
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Cyprus /
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Czech Republic /
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Denmark /
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Estonia /
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Germany /
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Hungary /
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The Netherlands /
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Poland /
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Slovak Republic /
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United Kingdom /
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Norway /
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Council Directive 2005/56/EC of 26 October 2005 on cross-border mergers of limited liability companies (the 'Cross-Border Merger Directive') --
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Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (the 'Parent--Subsidiary Directive') --
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List of national laws implementing the Cross-Border Merger Directive.
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English
Weitere Ausg.:
ISBN 0-521-48327-1
Sprache:
Englisch
