Market leading insight for tax experts
View online issue

Corporate Simplification

Peter Cussons, International Corporate Tax Partner, PricewaterhouseCoopers, explains the importance of Societas Europeas in terms of corporate simplification

 
Peter Cussons International Corporate Tax Partner PricewaterhouseCoopers explains the importance of Societas Europeas in terms of corporate simplification
 
On 8 October 2004 the Societas Europeas (SE) will become available in all 25 Member States of the enlarged EU. Whilst the 2001 SE regulation contains no tax provisions the SE is attractive in terms of corporate simplification and can in appropriate circumstances deliver tax advantages.
 
The primary rationale for considering forming an SE or transforming an existing plc or equivalent EU company into an SE would ordinarily be commercially rather than tax-driven. Investors and companies are always looking for cost reductions. Elimination of subsidiaries which may...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top