The tax treatment of the creation of an SE

• Autores: Paolo Conci
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 1, 2004, págs. 15-21
• Idioma: inglés
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• Resumen

  • An overview of the tax treatment of the creation of an SE in the Member States of the EU. Examines the formation of an SE by means of a cross-border merger, the formation of a holding SE by means of the exchange of controlling shareholdings, the formation of a subsidiary SE by means of a contribution in cash or in kind, and the formation of an SE by means of the conversion of a public limited liability company.