European Union: The European private company : basic legal aspects and some open issues on its tax treatment

• Autores: Luca Cerioni
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 12, 2004, págs. 547-560
• Idioma: inglés
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• Resumen

  • The possible introduction of the European private company (EPC) leads to the question of the tax treatment of such a company law vehicle. The author looks at whether current European Commission ideas on the tax treatment of businesses operating throughout the Community can provide effective solutions and/or whether they lead to other problems.