Cross-border mergers in Europe. Volume 2 /

Cross-border mergers in Europe. Volume 2 /

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Bibliographic Details
Imprint:Cambridge : Cambridge University Press, 2011.
Description:1 online resource (xiii, 255 pages) : digital, PDF file(s).
Language:English
Series:Law practitioner series
Law practitioner series.
Subject:
Consolidation and merger of corporations -- Law and legislation -- European Union countries.
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/12599424
Hidden Bibliographic Details
Other authors / contributors:Gerven, Dirk van, editor.
ISBN:9781139014991 (ebook)
9780521487603 (hardback)
Notes:Title from publisher's bibliographic system (viewed on 05 Oct 2015).
Summary: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).
Other form:Print version: 9780521487603
Table of Contents:
  • Part II. National Reports for EU Member States
  • 19. Finland
  • 20. France
  • 21. Greece
  • 22. Ireland
  • 23. Italy
  • 24. Latvia
  • 25. Lithuania
  • 26. Luxembourg
  • 27. Malta
  • 28. Portugal
  • 29. Republic of Slovenia
  • 30. Romania
  • 31. Spain
  • 32. Sweden
  • Part III. Application in the EEA Member States
  • 33. Iceland
  • 34. Liechtenstein
  • 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

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