Resumen de The tax treatment of the creation of an SE
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.
