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Cross-Border Mergers in Europe

Cross-Border Mergers in Europe Volume 2

Name: Cross-Border Mergers in Europe
Brand: Cambridge University Press
SKU: 9780521487603
Price: 1815.84 HKD
Availability: OutOfStock
Author: Dirk Van Gerven
ISBN: 9780521487603

By Dirk Van Gerven

Cambridge University Press September 2011

Specifications

ISBN-13: 9780521487603
Publisher: Cambridge University Press
Publication: September 2011
Format: Hardback
Jurisdiction: Europe ? Countri(es) for reference only

Details

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).

Contents:: Part II. National Reports for EU Member States; 19. Finland Outi Raitasuo and Johanna Haltia-Tapio; 20. France Jean-Marc Desache; 21. Greece Tom Kyriakopoulos; 22. Ireland Margaret Stack, Jennifer McCarthy and Michael Greene; 23. Italy Francesco Gianni and Marco Zaccagnini; 24. Latvia Maris Brizgo, Raymond L. Slaidins and John Ja Burke; 25. Lithuania Irmantas Norkus and Eva Suduiko; 26. Luxembourg Margaretha Wilkenhuysen and Louisa Silcox; 27. Malta Adrian Gabarretta, Colm O'Connor and Nadia Cassar; 28. Portugal Margarida Barrocas, Marcelo Alves and Mariana Ferreira; 29. Republic of Slovenia Jurij Dolzan, Matija Knapic and Samo Heric; 30. Romania Gabriela Cacerea and Mihaela Ispas; 31. Spain Jaime Pereda Espeso and Jose Gabriel Martinez Panos; 32. Sweden Jan Bertil Andersson; Part III. Application in the EEA Member States; 33. Iceland Olafur Arinbjorn Sigurethsson; 34. Liechtenstein Alexander Appel and Moritz Blasy; Part 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.