Download or read book Taxation of European Companies at the Time of Establishment and Restructuring written by Christiane Malke and published by Springer Science & Business Media. This book was released on 2010-05-07 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christiane Malke analyzes the current issues resulting from the entry into a Societas Europaea (SE), the transfer of seat of an SE from one EU member state to another and the exit out of an SE in the 27 member states of the EU taking into consideration the Merger Directive. Based on existing deficiencies the author provides reform approaches that consider changes to the national law of the member states, to EU law as well as to the proposals provided by the European Commission regarding the introduction of a Common (Consolidated) Corporate Tax Base.