This discussion of the Cross-Border Merger Directive and its implementing legislation in each Member State of the European Union and the European Economic Area provides companies and their advisors with useful insight into the legal framework applicable to, and the tax treatment of, cross-border mergers throughout the European Economic Area. Analysis of the Community rules laid down in the Cross-Border Merger Directive and the Community rules on the tax treatment of cross-border mergers is complemented by chapters on the implementing legislation in each Member State, prepared in accordance with a common format and contributed by a practitioner from each state. Annexes contain the Cross-Border Merger Directive (Annex I), the Parent-Subsidiary Directive (Annex II) and a list of the implementing legislation in each Member State (Annex III).
Table of Contents:
Part II. National Reports for EU Member States: 19. Finland Outi Raitasuo and Johanna Haltia-Tapio20. France Jean-Marc Desachv©21. Greece Tom Kyriakopoulos22. Ireland Margaret Stack, Jennifer McCarthy and Michael Greene23. Italy Francesco Gianni and Marco Zaccagnini24. Latvia Maris Brizgo, Raymond L. Slaidins and John Ja Burke25. Lithuania Irmantas Norkus and Eva Suduiko26. Luxembourg Margaretha Wilkenhuysen and Louisa Silcox27. Malta Adrian Gabarretta, Colm O'Connor and Nadia Cassar28. Portugal Margarida Barrocas, Marcelo Alves and Mariana Ferreira29. Republic of Slovenia Jurij Dol˜æan, Matija Knapiƒç and Samo Heriƒç30. Romania Gabriela Cacerea and Mihaela Ispas31. Spain Jaime Pereda Espeso and Josv©Gabriel Martv?nez Pav±os32. Sweden Jan Bertil AnderssonPart III. Application in the EEA Member States: 33. Iceland vìlafur Arinbjv?rn Sigurv8sson34. Liechtenstein Alexander Appel and Moritz BlasyPart IV. Annexes: Annex I. Council Directive 2005/56/EC of 26 October 2005 on cross-border mergers of limited liability companies (the 'Cross-Border Merger Directive')Annex II. Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (the 'Merger Tax Directive')Annex III. List of national legislation implementing the Cross-Border Merger Directive.
|Title:||Cross- Border Mergers in Europe||Publisher:||Cambridge University Press|
|Author:||Dirk Van Gerven|
|Edition:||Ebook 1 , PDF|
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