Shortcomings In The European Union Merger Directive Lessons For Future Harmonization
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Shortcomings In The European Union Merger Directive Lessons For Future Harmonization
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Author : G.F. Boulogne
language : en
Publisher:
Release Date : 2016
Shortcomings In The European Union Merger Directive Lessons For Future Harmonization written by G.F. Boulogne and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
The European Union has recently demonstrated with the Anti-Tax Avoidance Directive (ATAD) that it can deliver harmonized measures in areas where controversies exist. With even further-reaching measures, such as the common consolidated corporate tax base (CCCTB) and the Financial Transaction Tax (FTT) (re)gaining momentum it is sensible to learn from the experiences with previous harmonization measures. One of them is the EU Merger Directive. This article addresses five broad shortcomings that have been identified in this directive and draws cionclusions from them. The lessons to be learned from the EU Merger Directive - and those would apply to any future harmonization measure - are, amongst others, that the objective of the measure has to be defined razor sharp, that minimum harmonization measures may still lead to distortions among the Member States, and that it should be crystal clear on which foundations certain demarcations are made.
Cross Border Mergers
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Author : Thomas Papadopoulos
language : en
Publisher: Springer Nature
Release Date : 2019-09-28
Cross Border Mergers written by Thomas Papadopoulos and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-28 with Law categories.
This edited volume focuses on specific, crucially important structural measures that foster corporate change, namely cross-border mergers. Such cross-border transactions play a key role in business reality, economic theory and corporate, financial and capital markets law. Since the adoption of the Cross-border Mergers Directive, these mergers have been regulated by specific legal provisions in EU member states. This book analyzes various aspects of the directive, closely examining this harmonized area of EU company law and critically evaluating cross-border mergers as a method of corporate restructuring in order to gain insights into their fundamental mechanisms. It comprehensively discusses the practicalities of EU harmonization of cross-border mergers, linking it to corporate restructuring in general, while also taking the transposition of the directive into account. Exploring specific angles of the Cross-border Mergers Directive in the light of European and national company law, the book is divided into three sections: the first section focuses on EU and comparative aspects of the Cross-border Mergers Directive, while the second examines the interaction of the directive with other areas of law (capital markets law, competition law, employment law, tax law, civil procedure). Lastly, the third section describes the various member states’ experiences of implementing the Cross-border Mergers Directive.
Introduction To European Tax Law Direct Taxation
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Author : Karoline Spies
language : en
Publisher: Spiramus Press Ltd
Release Date : 2023-01-02
Introduction To European Tax Law Direct Taxation written by Karoline Spies and has been published by Spiramus Press Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-01-02 with Business & Economics categories.
This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.
Introduction To European Tax Law On Direct Taxation
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Author : Lukasz Adamczyk
language : en
Publisher: Linde Verlag GmbH
Release Date : 2024-09-26
Introduction To European Tax Law On Direct Taxation written by Lukasz Adamczyk and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-09-26 with Law categories.
Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. The eighth edition adds new updates on the most essential changes and new case law of the CJEU in the field of European direct taxation. Furthermore, due to its particular importance, the EU Global Minimum Tax Directive is now covered in a separate chapter.
Eu Law And The Harmonization Of Takeovers In The Internal Market
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Author : Thomas Gr. Papadopoulos
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2010-08-27
Eu Law And The Harmonization Of Takeovers In The Internal Market written by Thomas Gr. Papadopoulos and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-08-27 with Law categories.
Analysing the Takeover Bid Directive in light of EU Law, this important monograph examines the extent to which the Directive facilitates the exercise of the fundamental freedom of establishment and the free movement of capital in the internal market. The analysis begins with a discussion of the fundamental freedom of establishment of companies, as well as of the legal bases for the harmonization of company law and capital markets law at the EU level. Additionally, the significance of corporate mobility and of the freedom of establishment case law of the European Court of Justice for the takeover process is analysed. The author shows that, far from achieving market integration in the field of EU company law, the Takeover Bid Directive is a compromise resulting from the very different legal and policy approaches of the Member States in the field of takeover regulation. Although some provisions of the Directive are obligatory for all Member States, two key provisions have been made optional: the non-frustration rule, which requires a board of directors to obtain the prior authorization of a general meeting of shareholders before taking any action that could result in the frustration of the bid; and the breakthrough rule, which restricts significant transfer and voting rights during the time allowed for acceptance of the bid.
The Harmonization And Protection Of Trade Secrets In The Eu
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Author : Jens Schovsbo
language : en
Publisher: Edward Elgar Publishing
Release Date : 2020-07-31
The Harmonization And Protection Of Trade Secrets In The Eu written by Jens Schovsbo and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-31 with Law categories.
This book addresses the growing importance of trade secrets in today's society and business and the related increase in litigation, media and scholarly attention, using the new EU Trade Secrets Directive as a prism through which to discuss the complex legal issues involved. Written by a team of international experts, it discusses and analyses national implementation of the Directive and explores the effects of the new regime on contentious issues and crucial sectors such as big data and AI.
The Effects Of Greater Economic Integration Within The European Community On The United States
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Author :
language : en
Publisher:
Release Date : 1989
The Effects Of Greater Economic Integration Within The European Community On The United States written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Commercial law categories.
The European Union Handbook
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Author : Philippe Barbour
language : en
Publisher: CRC Press
Release Date : 1996
The European Union Handbook written by Philippe Barbour and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.
Focuses on the historical context, developments, and issues of the European Union
Oxford Principles Of European Union Law
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Author : Robert Schütze
language : en
Publisher: Oxford University Press
Release Date : 2018
Oxford Principles Of European Union Law written by Robert Schütze and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Law categories.
"Provides an analysis of the constitutional principles governing the European Union. It covers the history of the EU, the constitutional foundations, the institutional framework, legislative and executive governance, judicial protection, and external relations"--Publisher's website
The Changing Public Sector A Practical Management Guide
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Author : Malcolm Prowle
language : en
Publisher: CRC Press
Release Date : 2016-03-23
The Changing Public Sector A Practical Management Guide written by Malcolm Prowle and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-23 with Business & Economics categories.
The public sector in the UK has undergone radical change over the last two decades. Consequently, managers and service professionals have had to adopt new ways of working and acquire a wide range of new managerial skills to deal with the changes that have taken place. The continuing process of change in the public sector also means that these managerial skills need to be continually maintained and developed. This book provides comprehensive coverage of public sector management approaches covering: ¢ Strategy ¢ Finance ¢ Human resources ¢ Marketing ¢ Quality ¢ Information systems. Thus it provides managers, professionals and students with a clear understanding of the main elements of each aspect of management as applied in public sector organizations. The book also outlines the ongoing changes which will impact on public sector organizations in the future and discusses the implications of these changes for public sector management methods.