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Study on the implementation of the Tax Merger Directive

Author

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  • Ernst&Young

Abstract

The study carried out by Ernst & Young provides a comprehensive overview of the implementation of the Tax Merger Directive (Council Directive 90/434/EEC as amended) in the 27 EU Member States. The purpose of the survey is to enable the Commission to assess the need for further EU-wide action in this area. The main finding of the survey is that most Member States have correctly transposed the Tax Merger Directive, but it has been under-utilised due to the fact that the corporate law allowing cross border mergers has not been in place in many countries up to recently. The findings and conclusions of the study are those of the authors and should not be construed as reflecting the position of the European Commission.

Suggested Citation

  • Ernst&Young, 2009. "Study on the implementation of the Tax Merger Directive," Taxation Studies 0027, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0027
    as

    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/company_tax/mergers_directive/study_impl_direct.pdf
    File Function: final version, 2009
    Download Restriction: no
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    More about this item

    Keywords

    European Union; taxation; corporate taxation;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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