Shortcomings in the EU merger directive
By: Frederik Boulogne
Series: Series on international taxation -- volume 57; Series on international taxation -- no. 57
Publisher: Wolters Kluwer
Published: 2016
Place of publication: Alphen Aan Den Rijn, The Netherlands
Language: eng
Number of pages: 408
ISBN-13: 9789041167132
Copyright date: 2016
Subjects: Consolidation and merger of corporations; Taxation; Law and legislation; International business enterprises; Domicile of corporations
Other titles: Shortcomings in the European Union merger directive
Description: "The book, 'Shortcomings in the EU Merger Directive', offers solutions for dealing with issues arising out of the shortcomings in the European Union (EU) Merger Directive (adopted in 1990 with the aim of eliminating the tax obstacles to cross-border restructuring operations, while simultaneously safeguarding the financial interests of EU Member States). In spite of the amendments and the European Court of Justice?s (ECJ) interpretations of its provisions, various shortcomings remain. Most of these pitfalls exist where the Directive conflicts with higher (EU) law (the fundamental freedoms and the general principles of EU law). Now, more than twenty years later, there is a heightened interest in tax harmonisation, while drawing reference from the ECJ's significantly developed case-law in the field of direct taxation and learning from the issues that have emerged with the implementation of the Directive in the Member States." -- Publisher's website
Notes: Includes bibliographical references (pages 381-392).
Table of contents: title: Introduction; title: The scpe 'Ratione Personas'; title: The scope 'Ratione Materiae'; title: Carry-over of balance sheet values, provisions reserves and losses; title: The combat of tax avoidance under the merger directive; title: The avoidance of double taxation under the merger directive; title: Proposal for the Amendment of the merger directive; title: Overall conclusion.