The Corporate Tax Regime of the European Company

CEPS Task Force Report:
Corporate Taxation and the European Company Statute
Author: Emrah Arbak, CEPS  

Three years after a fiery lift-off, the European Company Statute (ECS) is anything but popular. Although the numbers appear to be improving gradually, only a few companies have actually taken the leap to become certified as a European Company (SE). CEPS’ aim in producing this report, and more generally in initiating a Task Force on the issue, has been to examine the problems that inhibit companies from choosing the ECS as a vehicle for simplifying their structures. Several impediments are suggested as being responsible for this slow process, with fiscal issues singled out for particular attention.

Date Published: 16 Jan 2008
Pages: 32

Chair:
Alastair Sutton, Partner White & Case

Rapporteur:
Vieri Ceriani, Bank of Italy

Meetings:
1st meeting 12 June 2007
2nd meeting: 13 Sept 2007