Book Description
Groups of Companies in the EEC.
Author : Eddy Wymeersch
Publisher : Walter de Gruyter
Page : 353 pages
File Size : 42,35 MB
Release : 2010-11-22
Category : Law
ISBN : 3110869659
Groups of Companies in the EEC.
Author : E. Wymeersch
Publisher : Walter de Gruyter
Page : 360 pages
File Size : 36,46 MB
Release : 1993
Category : Law
ISBN : 9783110135794
Author : Guglielmo Maisto (jurist.)
Publisher : IBFD
Page : 593 pages
File Size : 15,16 MB
Release : 2008
Category : Corporations
ISBN : 9087220286
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.
Author : Rafael Mariano Manóvil
Publisher : Springer Nature
Page : 694 pages
File Size : 30,68 MB
Release : 2020-03-16
Category : Law
ISBN : 3030366979
This book presents a comprehensive study on how twenty-three countries have approached the issue of company groups. In addition to detailed profiles of each country’s legislation, written by some of the most respected experts in the field, the book also presents a general overview and offers readers an in-depth, up-to-date and highly practical comparative analysis of the company group phenomenon in connection with national legal regimes. As such, the book is a must-read for all those seeking a deeper understanding of how company groups are viewed and regulated around the globe.
Author : Françoise Augaudy
Publisher :
Page : pages
File Size : 13,39 MB
Release : 1988
Category :
ISBN :
Author : J. Greenwood
Publisher : Springer
Page : 271 pages
File Size : 29,5 MB
Release : 2016-01-23
Category : Business & Economics
ISBN : 0230629377
This is a unique collection of papers which brings together those who work in and with EU business associations at the very highest level with many of the leading academic authors on associations over the past two decades. It examines the factors that influence the effectiveness of EU business associations, and the prospects for associations and their members to influence these. It is designed to appeal both to analysts of debates about interest groups, collective action and European integration, and to those who work in and with EU business associations.
Author : Adriaan F.M. Dorresteijn et al.
Publisher : Kluwer Law International B.V.
Page : 377 pages
File Size : 40,5 MB
Release : 2022-07-26
Category : Law
ISBN : 9403532246
This fully updated new edition provides an overview of the law regarding companies, business organizations, and capital markets in Europe, at both the European Union (EU) and Member State levels. It introduces the reader to the EU harmonization programme and describes how this has influenced corporate law in the various EU Member States. The authors describe common denominators as well as differences in the approach of national corporate laws. The authors highlight current and emerging trends in these areas of corporate law, including: the freedom of establishment of companies within the EU; the European harmonization process and Member States’ implementation of EU legislation; employee involvement in business organizations; the division of power between the different corporate bodies; the functioning and regulation of company groups; and cross-border business combinations, takeovers and restructuring tools. The laws of France, Germany and the Netherlands in particular are discussed and contrasted. This discussion also includes the United Kingdom, although no longer an EU Member State. As in earlier editions, the authors demonstrate that analysis and comparison of national corporate laws yield highly valuable general principles and observations, not least because business organizations, wherever located, tend to show a fundamentally similar set of legal characteristics. The Fourth Edition will continue to be of great value to practitioners and academics who wish to acquire a better understanding of European corporate law, in its supranational dimension as well as in the similarities and differences among the various national legal systems. It can also be used as a handbook for comparative corporate law courses.
Author : Robin H. Pedler
Publisher : Dartmouth Publishing Company
Page : 342 pages
File Size : 11,37 MB
Release : 1994
Category : Business & Economics
ISBN :
This book uses real life cases to analyze issues, alliances, stakeholders, organizations and how they chose to enter and participate in the EU's decision making process. Campaigns are evaluated and conclusions drawn about effective methods. The 'hero organizations' are as varied as their objectives, reflecting the diversity of EU lobbies. Authors come from five different countries, as do their subjects. The common theme which links them is that, for this diverse range of organizations, lobbying works.
Author : José Engrácia Antunes
Publisher : Springer
Page : 596 pages
File Size : 25,59 MB
Release : 1994-05-11
Category : Business & Economics
ISBN :
Full Title: Liability of Corporate Groups: Autonomy and control in Parent-Subsidiary Relationships in US, German and EU Law, An International and Comparative Perspective. Corporation law dates from the 19th century when the growth of business enterprise required a division between the private and the company sphere, making the company a legal person with its own rights, responsibilities and liabilities. The company was no longer the legal equivalent of its owner but became a separate legal entity, providing a form of legal protection for the owners, employees and the customers. The introduction of company law meant a great step forward for those engaged in big business in Europe, the U.S. and elsewhere.
Author : Pierre-Henri Conac
Publisher :
Page : 33 pages
File Size : 13,76 MB
Release : 2014
Category :
ISBN :
The Action Plan of the European Commission of December 2012 on “European company law and corporate governance - a modern legal framework for more engaged shareholders and sustainable companies” mentioned that “the Commission will, in 2014, come with an initiative to improve both the information available on groups and recognition of the concept of 'group interest'.” The origin of this renewed interest by the European Commission can be found in the report of the Reflection Group on the Future of EU Company Law of 2011. Recognising the interest of the group at the European level would provide many advantages, especially for groups having cross-border activities in the European Union, whether led by a large parent company or a Small and Medium Sized Enterprise (SME). In addition, recognition of the interest of the group has become Ius Commune in Europe. However, there is a need to proceed cautiously. Therefore, a recommendation would be the most attractive legal instrument. Any action at the European level should also take into consideration the distinction between wholly-owned and non-wholly-owned subsidiaries. In the case of the latter, specific instruments of protection of minority shareholders should be left to the Member States to develop.