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)
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?
|Date of creation:||Aug 2004|
|Date of revision:|
|Contact details of provider:|| Web page: http://ec.europa.eu/taxation_customs/index_en.htm|
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:tax:taxstu:0011. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gaetan Nicodeme)or (Thomas hemmelgarn)
If references are entirely missing, you can add them using this form.