Cross-border mergers in Europe. Volume I / general editor, Dirk Van Gerven.

Format:

Book

Contributor:

Gerven, Dirk van, editor.

Series:

Law practitioner series

Language:

English

Subjects (All):

Consolidation and merger of corporations--Law and legislation--European Union countries.

Consolidation and merger of corporations.

Consolidation and merger of corporations--Law and legislation.

European Union countries.

Physical Description:

1 online resource (x, 359 pages) : digital, PDF file(s).

Place of Publication:

Cambridge : Cambridge University Press, 2010.

System Details:

text file

PDF

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).

Contents:

Vol. 1. Community rules applicable to cross-border mergers / Dirk Van Gerven

Employee participation: rights and obligations / Philippe François and Julien Hick

Tax rules applicable to cross-border mergers / Jan Merbrouck

Scope and limitations of the cross-border merger directive / Paul Storm

Austria / Gottfried Gassner, Andreas Hable and Horst Lukanec

Belgium / Dirk Van Gerven

Bulgaria / Anelia Tatarova, Raina Dimitrova and Yordan Naydenov

Cyprus / Alexandros Tsadiras

Czech Republic / Adam Jirousek and Jan Lasák

Denmark / Vagn Thorup and Jeppe Buskov

Estonia / Ahto Nirgi and Sven Papp

Germany / Andreas Wuesthoff

Hungary / Jacques de Servigny, Dr. Zsófia Fekete and Szabolcs Erdős

The Netherlands / Paul Van Der Bijl and Frits Oldenburg

Poland / Michał Barłowski

Slovak Republic / Michaela Jurkova

United Kingdom / Ian Snaith

Norway / Stig Berge and Herman Bondeson

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 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (the 'Parent

Subsidiary Directive')

Annex III. List of national laws implementing the Cross-Border Merger Directive.

Notes:

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Other Format:

Print version:

ISBN:

9780511676215

Access Restriction:

Restricted for use by site license.