Societas Europaea - tax and legal aspects

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F05%3A00057120" target="_blank" >RIV/62156489:43110/05:00057120 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Societas Europaea - tax and legal aspects
Original language description
The paper deals with the introduction of the new EU legal form of corporation -- Societas Europaea (SE) and its tax and legal aspects. It identifies the basic regulations and possible ways of SE establishment. The paper tries to analyse all the changes of the directives in the area of taxation connected with SE implementation. It points out that even though the SE means the simplification in the area of company law, the problems connected with taxation still continue, because of the lack of common regulation and correct implementation. As a result in the area of taxation SE is facing the same problems as any other company. The paper further discusses the possible solutions and suggests that common consolidated tax base for the SE could increase not only the effectiveness and competitiveness of the companies themselves but also of the EU in worldwide.
Czech name
Societas Europaea - daňové a právní aspekty
Czech description
Článek se zabývá daňovými a právními aspekty Societas Europaea.

Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
—

Publication year
2005
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
—
Volume of the periodical
L II
Issue of the periodical within the volume
6
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
119-128
UT code for WoS article
—
EID of the result in the Scopus database
—

Similar results(10)