tailieunhanh - Cross-Border Mergers in Europe

The Cross-border Merger Directive of 26 October 2005 sets forth rules to permit and facilitate the merger of limited liability compan-ies situated in different Member States of the European Union and the European Economic Area. It is completed by Council Directive 90/435/ EEC of 23 July 1990, which provides for a common system of taxation applicable to mergers between parent companies and their subsidiaries located in different Member States, which has been replaced by Council Directive 2009/133/EC of 19 October 2009 which did not change the content (in this book referred to as the ‘Merger Tax Directive’). With respect to procedural. | LAW PRACTITIONER SERIES Cross-Border Mergers in Europe VOLUME II General Editor Dirk van Gerven Cambridge Cambridge more information - 9780521487603 This page intentionally left blank Cross-Border Mergers in Europe The Cross-border Merger Directive of 26 October 2005 sets forth rules to permit and facilitate the merger of limited liability companies situated in different Member States of the European Union and the European Economic Area. It is completed by Council Directive 90 435 EEC of 23 July 1990 which provides for a common system of taxation applicable to mergers between parent companies and their subsidiaries located in different Member States which has been replaced by Council Directive 2009 133 EC of 19 October 2009 which did not change the content in this book referred to as the Merger Tax Directive . With respect to procedural matters the Cross-border Merger Directive refers to the Third Council Directive which has been implemented in all Member States. This book discusses the Cross-border Merger Directive and its implementing legislation in each Member State of the European Union and the European Economic Area. It provides companies and their advisors with useful insight into the legal framework applicable to and the tax treatment of cross-border mergers throughout the European Economic Area. This book is divided into two parts. The first part analyses the Community rules laid down in the Cross-border Merger Directive and the Community rules on the tax treatment of cross-border mergers. The second part contains chapters on the implementing legislation in each Member State prepared in accordance with a common format and contributed by a practitioner from each state. The annexes to this book contain the Cross-border Merger Directive Annex I the Merger Tax Directive Annex II and a list of the implementing legislation in each Member State Annex III . This is the second volume of this book which contains chapters on the Member States that .