Study on analysis of potential competition and discrimination issues relating to a pilot project for an EU tax consolidation scheme for the European Company statute (Societas Europaea)
AbstractWould a specific tax regime that i) grants to companies formed under the European Company Statute the possibility to or ii) requires companies formed under the European Company Statute to establish the consolidated tax base for their EU wide activities according to one set of rules(either European or that of their ?home state?) and does not provide this possibility for companies which are run under a different legal form discriminate against these latter companies and/or provide state aid to the former companies? If yes, would such discrimination cause legal problems to setting up such a specific tax regime for companies formed under the European Company Statute?
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Bibliographic InfoPaper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0011.
Length: 92 pages
Date of creation: Aug 2004
Date of revision:
European Union; taxation; company taxation;
Find related papers by JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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