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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)

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  • Deloitte
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    Abstract

    Would 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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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/report_deloitte.pdf
    File Function: final version, 2004
    Download Restriction: no

    Bibliographic Info

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0011.

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    Length: 92 pages
    Date of creation: Aug 2004
    Date of revision:
    Handle: RePEc:tax:taxstu:0011

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    Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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    Keywords: European Union; taxation; company taxation;

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