| 000 -LEADER |
|---|
| fixed length control field |
02509nam a22003975i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20140310152716.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
100506s2010 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9783834986559 |
|
978-3-8349-8655-9 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5681.T3 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
658.153 |
| Edition number |
23 |
|
|---|
| Classification number |
336.2 |
| Edition number |
23 |
| 264 #1 - |
|---|
| -- |
Wiesbaden : |
| -- |
Gabler, |
| -- |
2010. |
| 912 ## - |
|---|
| -- |
ZDB-2-SBE |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Malke, Christiane. |
| Relator term |
author. |
| 245 10 - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Title |
Taxation of European Companies at the Time of Establishment and Restructuring |
| Medium |
[electronic resource] : |
| Remainder of title |
Issues and Options for Reform with Regard to the Status Quo and the Proposals at the Level of the European Union / |
| Statement of responsibility, etc |
by Christiane Malke. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
XXI, 266 p. |
| Other physical details |
online resource. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Relevance of the European Company in practice -- Taxation of European Companies during the time of restructuring in an ideal environment -- Taxation of European Companies during the time of restructuring in the current environment -- Taxation of European Companies during the time of restructuring in the proposed environment -- Conclusions. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
In 2004, the first legal entity applicable in all EU member states, the so-called European Company or Societas Europaea (SE), was introduced. Especially, the taxation of hidden reserves is still a major concern for companies wanting to reorganize themselves across borders. Christiane Malke analyzes the current issues resulting from the entry into an SE, the transfer of seat of an SE from one EU member state to another one and the exit out of an SE in the 27 member states of the EU taking into consideration the Merger Directive. Based on existing deficiencies the author provides reform approaches that consider changes to the national law of the member states, to EU law as well as to the proposals provided by the European Commission regarding the introduction of a Common (Consolidated) Corporate Tax Base. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Economics. |
|
|---|
| Topical term or geographic name as entry element |
Taxation. |
|
|---|
| Topical term or geographic name as entry element |
Economics/Management Science. |
|
|---|
| Topical term or geographic name as entry element |
Business Taxation. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY |
|---|
| Title |
Springer eBooks |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Display text |
Printed edition: |
| International Standard Book Number |
9783834923592 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
http://dx.doi.org/10.1007/978-3-8349-8655-9 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Item type |
E-Book |
