The Societas Europaea brings European mobility to corporate entities. Anne Fairpo Director Business Tax Group Rawlinson Hunter asks if the European tax regimes allow an SE to move in fact?
Until recently a company intending to change its domicile from one European Member State to another could only attempt to do so by relying on the principle of freedom of establishment as provided in Articles 43 and 48 of the Treaty of Rome. These Articles do not provide a clear right to act in such a way so migrations and cross-border mergers have resulted in complicated dual structures such as those of Unilever Royal Dutch/Shell and others utilising stapled stock and other complicated corporate structures. The European Company (Societas Europaea or SE) was created ...
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The Societas Europaea brings European mobility to corporate entities. Anne Fairpo Director Business Tax Group Rawlinson Hunter asks if the European tax regimes allow an SE to move in fact?
Until recently a company intending to change its domicile from one European Member State to another could only attempt to do so by relying on the principle of freedom of establishment as provided in Articles 43 and 48 of the Treaty of Rome. These Articles do not provide a clear right to act in such a way so migrations and cross-border mergers have resulted in complicated dual structures such as those of Unilever Royal Dutch/Shell and others utilising stapled stock and other complicated corporate structures. The European Company (Societas Europaea or SE) was created ...
If you are not a subscriber, subscribe now to read this content.
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