Introduction:Historical background of the Statute for a European Company

Part Ⅰ:The Statute of the European Company

Chapter One:The European Company:A Step Forward in the Community Company Law

Chapter Two:Access to the SE

Chapter Three:The Regime of the SE

Chapter Four:The Structure of the SE

Chapter Five:Annual Accounts and Consolidated Accounts of the SE

Chapter Six:Winding Up, Liquidation, Insolvency and Cessation of Payments of the SE

Part Ⅱ:The Tax Issue

Chapter One:European Directives on Direct Taxation

Chapter Two:The Parent-Subsidiary Directive:General Remarks

Chapter Three:The Merger Directive:General Remarks

Chapter Four:The Arbitration Convention:General Remarks

Chapter Five:The Loss-Compensation Proposal:General Remarks

Chapter Six:Prospects of a Corporate Tax System for the European Company

Conclusion

Appendices

Council Regulation (EC)2157/2001 of 8 October 2001 on the Statute for a European Company (SE)

Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute of a European Company with regard to the involvement of employees

Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (Parent-Subidiary Directive)

Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchange of shares concerning companies of different Member States (Merger Directive)

Convention 90/436/EEC on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (Arbitration Convention)

COM(90)595 final Proposal for a Council Directive concerning arrangements for the taking into account by enterprises of the losses of their permanent establishments and subsidiaries situated in other Member States

Bibliography

Index