Commentary

D6.530 Merger to form SE/SCE etc—scope

Corporate tax
Corporate tax | Commentary

D6.530 Merger to form SE/SCE etc—scope

Corporate tax | Commentary

D6.530 Merger to form SE/SCE etc—scope

Specific provisions1 have been introduced to deal with the cross-border formation, by merger, of any of the following:

  1.  

    (a)     prior to IP completion day (see below) of a European Company (known as a 'Societas Europaea', abbreviated to 'SE'), formed under Council Regulation EC 2157/2001

  2.  

    (b)     prior to IP completion day (see below) of a European Cooperative Society (abbreviated to 'SCE') formed under Council Regulation EC 1435/2003, or

  3.  

    (c)     company which can either be a:

    1.  

      (1)     single existing company to which one or more companies have transferred all their assets and liabilities, or

    2.  

      (2)     new

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial