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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

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?

Suggested Citation

  • Deloitte, 2004. "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)," Taxation Studies 0011, Directorate General Taxation and Customs Union, European Commission.
  • Handle: RePEc:tax:taxstu:0011
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/report_deloitte.pdf
    File Function: final version, 2004
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    More about this item

    Keywords

    European Union; taxation; company taxation;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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