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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Company law
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The European Company Statute (Hardcover)
Loot Price: R6,149
Discovery Miles 61 490
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The European Company Statute (Hardcover)
Expected to ship within 10 - 15 working days
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When the Statute for a European Company enters into force in
October 2004, companies will have the opportunity to form an
EU-wide organisation that will, in many essential areas of
activity, be vested with the authority to transcend the company law
of Member States. As this moment approaches, company executives and
lawyers are asking many questions about the potential advantages
and disadvantages of choosing to become part of this "Societas
Europeae (SE) that has been on the Community agenda almost from the
start. This book has more answers clear when they can be
categorically expressed, highly illuminating when dealing with the
complex issues that still remain than any other book designed to
elucidate this major new development in European law. The Statute
will afford companies a far greater degree of flexibility and
mobility throughout Member States than they have heretofore
enjoyed. The authors of this book detail the various forms of
incorporation allowed by the Statute, as well as the regulations
governing share capital, transfer of registered offices, and
company organs and their members. The in-depth analysis of the SE
regime goes on to examine the areas in which Member State
procedures will remain predominant, such as registration,
publication, legal scrutiny, accounting and auditing, winding up,
insolvency, and liquidation. The vexed issue of employee
involvement is explored in a separate chapter. The book devotes six
of its thirteen chapters to the most obvious business element on
which the SE is silent the crucial issue of taxation. Extrapolating
from a detailed examination of the European tax directives and
related conventions and proposals, the authors
convincinglydemonstrate that the European Company Statute will
necessarily expedite the harmonisation of tax laws among the Member
States. In their conclusion, they present a framework for a
corporate tax system that they believe is compatible with both the
European company and national tax laws. The European Company
Statute will be of immeasurable value to business persons, lawyers,
and academics in a number of relevant fields everywhere, as it
deals incisively with important matters affecting any company
activity in Europe, whatever its origin. It will prove an
incomparable guide to informed and rational decision making
concerning European business.
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