One Stop Group Law Shop?
Publikation: Forskning - peer review › Tidsskriftartikel
The article, which is the editorial for February 2012 i European Company Law, argues that the EU must introduce a directive offering the possibility to a European cross-border group of being treated, for company law reasons, in any EU country according to the same provisions which are in force in the parent company's country of domicile, thus facilitating cross-border activities and establishment for European groups of companies. The article argues that an analogy should be drawn from the CCCTB Directive (the Directive on a Common Consolidated Corporate Tax Base) which is on the threshold of being adopted in 2012, allowing cross-border groups to be taxed for corporate tax purposes according to the corporate tax provisions in the country of domicile of the parent company.
|Tidsskrift||European Company Law|
|Udgivelsesdato||1 feb 2012|
- cross-borger groups, group law, CCCTB taxation, German Konzernrecht, Beherrschungsvertrag