000			02680nam a22003615i 4500
001			309451
003			MX-SnUAN
005			20160429160303.0
007			cr nn 008mamaa
008			150903s2010 gw | o |||| 0|eng d
020			_a9783834986559 _99783834986559
024	7		_a10.1007/9783834986559 _2doi
035			_avtls000363532
039		9	_a201509031024 _bVLOAD _c201405070345 _dVLOAD _y201402211149 _zstaff
040			_aMX-SnUAN _bspa _cMX-SnUAN _erda
050		4	_aHF5681.T3
100	1		_aMalke, Christiane. _eautor _9349705
245	1	0	_aTaxation of European Companies at the Time of Establishment and Restructuring : _bIssues and Options for Reform with Regard to the Status Quo and the Proposals at the Level of the European Union / _cby Christiane Malke.
264		1	_aWiesbaden : _bGabler, _c2010.
300			_axxI, 266 páginas _brecurso en línea.
336			_atexto _btxt _2rdacontent
337			_acomputadora _bc _2rdamedia
338			_arecurso en línea _bcr _2rdacarrier
347			_aarchivo de texto _bPDF _2rda
500			_aSpringer eBooks
505	0		_aRelevance of the European Company in practice -- Taxation of European Companies during the time of restructuring in an ideal environment -- Taxation of European Companies during the time of restructuring in the current environment -- Taxation of European Companies during the time of restructuring in the proposed environment -- Conclusions.
520			_aIn 2004, the first legal entity applicable in all EU member states, the so-called European Company or Societas Europaea (SE), was introduced. Especially, the taxation of hidden reserves is still a major concern for companies wanting to reorganize themselves across borders. Christiane Malke analyzes the current issues resulting from the entry into an SE, the transfer of seat of an SE from one EU member state to another one and the exit out of an SE in the 27 member states of the EU taking into consideration the Merger Directive. Based on existing deficiencies the author provides reform approaches that consider changes to the national law of the member states, to EU law as well as to the proposals provided by the European Commission regarding the introduction of a Common (Consolidated) Corporate Tax Base.
590			_aPara consulta fuera de la UANL se requiere clave de acceso remoto.
710	2		_aSpringerLink (Servicio en línea) _9299170
776	0	8	_iEdición impresa: _z9783834923592
856	4	0	_uhttp://remoto.dgb.uanl.mx/login?url=http://dx.doi.org/10.1007/978-3-8349-8655-9 _zConectar a Springer E-Books (Para consulta externa se requiere previa autentificación en Biblioteca Digital UANL)
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999			_c309451 _d309451