Essays about: "Cross-border Merger Directive"

Showing result 1 - 5 of 7 essays containing the words Cross-border Merger Directive.

  1. 1. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Sam Lincoln; [2023]
    Keywords : EU-rätt; Skatterätt; Law and Political Science;

    Abstract : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. READ MORE

  3. 2. Cross border mergers in Sweden; Whether the Swedish merger rules comply with EU law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kalle Gunnarsson; [2017]
    Keywords : Taxation; Tax Law; Mergers; Swedish Tax Law; Cross Border Merger; EU Compatibility; Final Losses; the Merger Directive; Intra-group Contributions; Intra-group Deductions; Law and Political Science;

    Abstract : Background: In Sweden, mergers between Swedish parent companies and domestic subsidiaries are in most cases carried out with a continuation of the tax burden, while mergers between Swedish parent companies and foreign subsidiaries are, in principle, not. The exception is when the Swedish intra-group deduction rules apply. READ MORE

  4. 3. Cross-border Transfer of Registered Office

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Emanuela Andersson; [2012]
    Keywords : Freedom of establishment; Free movement of capital; exit taxation; corporate laws; SE Regulation; Cross-border Merger Directive; Cartesio; National Grid Indus; free movement of legal persons; EU law; proportionality principle; Law and Political Science;

    Abstract : The Court decision in Daily Mail has come as a result of the resolution of the Member States to endorse a plurality of national legal solutions in the field of tax and corporate laws. The free movement provisions must be understood against this background and keeping in mind that no matter which “interface program” is to be used the system as a whole, i. READ MORE

  5. 4. The Need for a 14th Company Law Directive on the Transfer of Registered Office

    University essay from Lunds universitet/Juridiska institutionen

    Author : Johanna Johnson-Stampe; [2010]
    Keywords : Associationsrätt; EU-rätt; Law and Political Science;

    Abstract : Etableringsfriheten för företag är en av de mest fundamentala rättigheterna i Lissabonfördraget. Fördragets artiklar utgör grunden för rättigheten och ger företag rätt att starta eller driva verksamhet i vilken medlemsstat som helst i EU utan att diskrimineras. READ MORE

  6. 5. Taxation effects to concider when conducting a cross-border EC acquisition -tax evasion through acqusition

    University essay from Lunds universitet/Juridiska institutionen

    Author : Jenny Stenesjö; [2007]
    Keywords : EG-rätt; Skatterätt; Law and Political Science;

    Abstract : This thesis aims at presenting a comprehensive assessment of the situation surrounding a cross-border EC acquisition with merging reconstructural features. It reviews the shifting business structures of entities within the Union and through the eyes of a fictive case, involving a Swedish legal entity acquiring a German cooperation discussing possible scenarios that will have to be confronted by the entity due to the acquisition. READ MORE