Graham Airs Slaughter and May writes on the corporation tax changes proposed to accommodate the European Company in the United Kingdom
EC Council Regulation 2157/2001 and Directive 2001/86/EC which provide for the Societas Europaea (SE) or European Company came into force on 8 October 2004.
The Regulation has direct effect but leaves a number of options to the Member States. The Directive has been given effect in the UK by and the options chosen by the UK under the Regulation are contained in the European Public Limited-Liability Company Regulations (SI 2004 No 2326).
Formation of a European Company
Article 2 of the Regulation provides for an SE to...
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Graham Airs Slaughter and May writes on the corporation tax changes proposed to accommodate the European Company in the United Kingdom
EC Council Regulation 2157/2001 and Directive 2001/86/EC which provide for the Societas Europaea (SE) or European Company came into force on 8 October 2004.
The Regulation has direct effect but leaves a number of options to the Member States. The Directive has been given effect in the UK by and the options chosen by the UK under the Regulation are contained in the European Public Limited-Liability Company Regulations (SI 2004 No 2326).
Formation of a European Company
Article 2 of the Regulation provides for an SE to...
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:
