-
1
-
-
84993102816
-
'The end of the seat theory (Sitztheorie): the European Court of Justice decision in Üeberseering of 5 November 2002 and its impact on German and European Company law'
-
1 December
-
Baelz, K. and T. Baldwin (2002), 'The end of the seat theory (Sitztheorie): the European Court of Justice decision in Üeberseering of 5 November 2002 and its impact on German and European Company law', German Law Journal, 12 (3), www.germanlawjournal.com/, 1 December.
-
(2002)
German Law Journal
, vol.12
, Issue.3
-
-
Baelz, K.1
Baldwin, T.2
-
2
-
-
84881676550
-
'The tax goals of the EC'
-
Geraint G. Howells (ed.),Aldershot/Dartmouth, ch. 6
-
Beveridge F. and C.A. Riley (1996), 'The tax goals of the EC', in Geraint G. Howells (ed.), European Business Law, Aldershot/Dartmouth, ch. 6, pp. 137-168.
-
(1996)
European Business Law
, pp. 137-168
-
-
Beveridge, F.1
Riley, C.A.2
-
3
-
-
84881703136
-
'The future of European tax policy'
-
Bolkestein, F. (2002), 'The future of European tax policy', EC Tax Review, 1 (11), 19-21.
-
(2002)
EC Tax Review
, vol.1
, Issue.11
, pp. 19-21
-
-
Bolkestein, F.1
-
4
-
-
84881772825
-
'The new European Company: opportunity in diversity'
-
address to a Conference, University of Leiden, 29 November
-
Bolkestein, F. (2002), 'The new European Company: opportunity in diversity', address to a Conference, University of Leiden, 29 November.
-
(2002)
-
-
Bolkestein, F.1
-
5
-
-
84881681361
-
'The Parent-Subsidiary Directive: Denkavit's Lessons'
-
Bouzoraa, D. (1997), 'The Parent-Subsidiary Directive: Denkavit's Lessons', European Taxation, 1 (37), 14-18.
-
(1997)
European Taxation
, vol.1
, Issue.37
, pp. 14-18
-
-
Bouzoraa, D.1
-
6
-
-
84881678706
-
'The European company re-proposed'
-
Burnside, A. (1991), 'The European company re-proposed', Company Lawyer, 11 (12), 216-220.
-
(1991)
Company Lawyer
, vol.11
, Issue.12
, pp. 216-220
-
-
Burnside, A.1
-
7
-
-
84881710163
-
'Freedom of establishment of companies: a new step towards completing the internal market'
-
Cath, I.G.F. (1986), 'Freedom of establishment of companies: a new step towards completing the internal market', Yearbook of European Law, 247-261.
-
(1986)
Yearbook of European Law
, pp. 247-261
-
-
Cath, I.G.F.1
-
8
-
-
84881744125
-
-
CCBE (Councils of the Bars and Law Societies of the European Union) response to the European Commission consultation on the cross-border transfer of the registered office of companies, 15 April 2004
-
CCBE (Councils of the Bars and Law Societies of the European Union) response to the European Commission consultation on the cross-border transfer of the registered office of companies, 15 April 2004
-
-
-
-
9
-
-
84881820130
-
'Competition among jurisdictions in formulating corporate law rules: an American perspective on the 'race to the bottom' in the European Communities'
-
S. Wheeler (ed.),Oxford Readings on Socio-Legal Studies, Oxford: Oxford University Press
-
Charny, D. (1994), 'Competition among jurisdictions in formulating corporate law rules: an American perspective on the 'race to the bottom' in the European Communities', in S. Wheeler (ed.), A Reader on the Law of the Business Enterprise, Oxford Readings on Socio-Legal Studies, Oxford: Oxford University Press, pp. 365-391.
-
(1994)
A Reader on the Law of the Business Enterprise
, pp. 365-391
-
-
Charny, D.1
-
10
-
-
84881672205
-
-
Commission Communication, 'Guidelines on company taxation' (SEC (90) 601 final)
-
Commission Communication, 'Guidelines on company taxation' (SEC (90) 601 final)
-
-
-
-
11
-
-
84881788914
-
-
Commission Communication, 'Towards tax co-ordination in the European Union: package to tackle harmful tax competition' (COM (97) 495 final)
-
Commission Communication, 'Towards tax co-ordination in the European Union: package to tackle harmful tax competition' (COM (97) 495 final)
-
-
-
-
12
-
-
84881783456
-
-
Commission Communication, 'Towards an internal market without tax obstacles: a strategy for providing companies with a consolidated corporate tax base for their EU-wide activities' (COM 582 final)
-
Commission Communication, 'Towards an internal market without tax obstacles: a strategy for providing companies with a consolidated corporate tax base for their EU-wide activities' (COM (2001) 582 final)
-
(2001)
-
-
-
13
-
-
84881792633
-
-
Commission Communication, 'Modernising company law and enhancing corporate governance in the European Union: a plan to move forward' (COM 284 final)
-
Commission Communication, 'Modernising company law and enhancing 251 corporate governance in the European Union: a plan to move forward' (COM (2003) 284 final)
-
(2003)
-
-
-
14
-
-
84881742984
-
-
Commission Communication, 'An internal market without tax obstacles: achievements, ongoing initiatives and remaining challenges' (COM 726 final)
-
Commission Communication, 'An internal market without tax obstacles: achievements, ongoing initiatives and remaining challenges' (COM (2003) 726 final)
-
(2003)
-
-
-
15
-
-
84881734278
-
-
Commission Communication, 'On the work of the EU Joint Transfer Pricing Forum in the field of business taxation from October 2002 to December 2003 and on a proposal for a Code of Conduct for the effective implementation of the Arbitration Convention (94/436/EEC of 23 July 1990)' (COM 297 final)
-
Commission Communication, 'On the work of the EU Joint Transfer Pricing Forum in the field of business taxation from October 2002 to December 2003 and on a proposal for a Code of Conduct for the effective implementation of the Arbitration Convention (94/436/EEC of 23 July 1990)' (COM (2004), 297 final)
-
(2004)
-
-
-
16
-
-
84881733217
-
-
Commission Communication, 'Working together for growth and jobs: a new start for the Lisbon strategy' (COM 24 final)
-
Commission Communication, 'Working together for growth and jobs: a new start for the Lisbon strategy' (COM (2005) 24 final)
-
(2005)
-
-
-
17
-
-
84881687032
-
-
Commission Communication, 'The contribution of taxation and customs policies to the Lisbon strategy' (COM 532 final)
-
Commission Communication, 'The contribution of taxation and customs policies to the Lisbon strategy' (COM (2005) 532 final)
-
(2005)
-
-
-
18
-
-
84881717776
-
-
Commission Communication, 'Tackling the corporation tax obstacles of small and medium-sized enterprises in the internal market: outline of a possible Home State Taxation pilot scheme' (COM 702 final)
-
Commission Communication, 'Tackling the corporation tax obstacles of small and medium-sized enterprises in the internal market: outline of a possible Home State Taxation pilot scheme' (COM (2005) 702 final)
-
(2005)
-
-
-
19
-
-
84881683423
-
-
Commission Communication, 'Implementing the Community Lisbon Program: progress to date and next step towards a Common Consolidated Corporate Tax Base (CCCTB)' (COM 157 final)
-
Commission Communication, 'Implementing the Community Lisbon Program: progress to date and next step towards a Common Consolidated Corporate Tax Base (CCCTB)' (COM (2006) 157 final)
-
(2006)
-
-
-
20
-
-
84881707512
-
-
Commission Conference, 'European Conference on company taxation: EU corporate tax reform: progress and new challenges', Rome, 5-6 December 2003, Presentations
-
Commission Conference, 'European Conference on company taxation: EU corporate tax reform: progress and new challenges', Rome, 5-6 December 2003, Presentations
-
-
-
-
22
-
-
84881711100
-
-
Commission Notice on the application of the state aid rules to measures relating to direct business taxation, OJEC C384/3
-
Commission Notice on the application of the state aid rules to measures relating to direct business taxation, OJEC C384/3 [1998]
-
(1998)
-
-
-
23
-
-
84881821131
-
-
Commission Press Release IP/04/270, 'Company Law: Commission consults on the cross-border transfer of companies' registered offices', 26 February
-
Commission Press Release IP/04/270, 'Company Law: Commission consults on the cross-border transfer of companies' registered offices', 26 February 2004
-
(2004)
-
-
-
24
-
-
84881829722
-
-
Commission Press Release IP/05/1403, 10 November 2005
-
Commission Press Release IP/05/1403, 10 November 2005
-
-
-
-
25
-
-
84881793643
-
-
Commission Recommendation concerning the taxation of small and mediumsized enterprises, 90/394, 25 May
-
Commission Recommendation concerning the taxation of small and mediumsized enterprises, 90/394, 25 May 2004
-
(2004)
-
-
-
28
-
-
34249109000
-
-
Committee of Independent Experts on Company Taxation
-
Committee of Independent Experts on Company Taxation (1992), Ruding Report
-
(1992)
Ruding Report
-
-
-
29
-
-
84881703270
-
'Case comment: impact of the ECJ Inspire Art decision'
-
Deininger, R. (2004), 'Case comment: impact of the ECJ Inspire Art decision', The European Legal Forum, 1 (4), 17-19.
-
(2004)
The European Legal Forum
, vol.1
, Issue.4
, pp. 17-19
-
-
Deininger, R.1
-
31
-
-
80052980097
-
'The Community company law harmonisation program'
-
Dine, J. (1989), 'The Community company law harmonisation program', European Law Review, 14, 322-332.
-
(1989)
European Law Review
, vol.14
, pp. 322-332
-
-
Dine, J.1
-
32
-
-
5544287344
-
'The harmonisation of company law in the European Community'
-
Dine, J. (1989), 'The harmonisation of company law in the European Community', Yearbook of European Law, (9), 93-120.
-
(1989)
Yearbook of European Law
, vol.9
, pp. 93-120
-
-
Dine, J.1
-
33
-
-
5544293421
-
-
London, UK: Chancery Law Publishing, loose-leaf, ch. 1
-
Dine, J. (1991-1994), EC Company Law, London, UK: Chancery Law Publishing, loose-leaf, ch. 1.
-
(1991)
EC Company Law
-
-
Dine, J.1
-
34
-
-
84881794527
-
'The proposal for a European private company'
-
Drury, R. and A. Hicks (1999), 'The proposal for a European private company', Journal of Business Law, 429-451.
-
(1999)
Journal of Business Law
, pp. 429-451
-
-
Drury, R.1
Hicks, A.2
-
36
-
-
80053002050
-
'The fate of the draft Fifth Directive on Company Law: accommodation instead of harmonisation'
-
Du Plessis, J.J. and J. Dine (1997), 'The fate of the draft Fifth Directive on Company Law: accommodation instead of harmonisation', Journal of Business Law, 23-47.
-
(1997)
Journal of Business Law
, pp. 23-47
-
-
Du Plessis, J.J.1
Dine, J.2
-
37
-
-
80052993910
-
'The European company in the level playing field of the Community'
-
Ebert, S. (2003), 'The European company in the level playing field of the Community', European Business Law Review, 2 (14), 183-192.
-
(2003)
European Business Law Review
, vol.2
, Issue.14
, pp. 183-192
-
-
Ebert, S.1
-
38
-
-
0012858787
-
-
Oxford: Clarendon Press
-
Edwards, V. (1999), EC Company Law, Oxford: Clarendon Press.
-
(1999)
EC Company Law
-
-
Edwards, V.1
-
39
-
-
84881785453
-
-
EUR-LAWpublication for the European Area of Freedom, Security and Justice, 2/2005
-
EUR-LAW (2005), Investing in Europe: Modernisation of Company Law in Europe, publication for the European Area of Freedom, Security and Justice, 2/2005
-
(2005)
Investing in Europe: Modernisation of Company Law in Europe
-
-
-
40
-
-
84881760855
-
-
European Industrial Relations Observatory (EIRO) of the European Foundation for the Improvement of Living and Working Conditions
-
European Industrial Relations Observatory (EIRO) of the European Foundation for the Improvement of Living and Working Conditions (2002), The Involvement of Employees and Collective Bargaining in Company Restructuring
-
(2002)
The Involvement of Employees and Collective Bargaining in Company Restructuring
-
-
-
41
-
-
84881783121
-
'Le imposte sui redditi e le riorganizzazioni societarie nell'esperienza europea: l'attuazione della Direttiva 434/90'
-
Faculty of Law, University of Bologna, papers for the International Congress 24-25 September 1999
-
Faculty of Law, University of Bologna, papers for the International Congress 'Le imposte sui redditi e le riorganizzazioni societarie nell'esperienza europea: l'attuazione della Direttiva 434/90', 24-25 September 1999
-
-
-
-
42
-
-
84881681373
-
-
Faculty of Law, University of Bologna, papers for the International Congress 'Gruppi di societa' ed imposizione sui redditi: l'attuazione della Direttiva Cee 90/435', 29-30 September
-
Faculty of Law, University of Bologna, papers for the International Congress 'Gruppi di societa' ed imposizione sui redditi: l'attuazione della Direttiva Cee 90/435', 29-30 September 2000
-
(2000)
-
-
-
43
-
-
84881731508
-
'The European dimension in company law?
-
comment
-
Fitchew, G. (1992), 'The European dimension in company law?, Company Lawyer, 1 (13), comment.
-
(1992)
Company Lawyer
, vol.1
, Issue.13
-
-
Fitchew, G.1
-
44
-
-
84979125112
-
'Small businesses and the corporate form: burden or privilege?'
-
Freedman, J. (1994), 'Small businesses and the corporate form: burden or privilege?', Modern Law Review, 4 (57), 555-584.
-
(1994)
Modern Law Review
, vol.4
, Issue.57
, pp. 555-584
-
-
Freedman, J.1
-
45
-
-
0347434478
-
'EEC companies and migration: a setback for Europe?'
-
Frommel, S.N. (1988), 'EEC companies and migration: a setback for Europe?', Intertax, 409-414.
-
(1988)
Intertax
, pp. 409-414
-
-
Frommel, S.N.1
-
46
-
-
84881784236
-
'EU taxation and the Societas Europaea: harmless creature or Trojan horse?'
-
Gammie M. (2004), 'EU taxation and the Societas Europaea: harmless creature or Trojan horse?', European Taxation, 1 (44), 35-45.
-
(2004)
European Taxation
, vol.1
, Issue.44
, pp. 35-45
-
-
Gammie, M.1
-
48
-
-
84881823499
-
'Problems and options in calculating the tax base of companies in the European Union under Home State Taxation'
-
Gonzalez Sanchez, E. and J.F. Fluxà (2006), 'Problems and options in calculating the tax base of companies in the European Union under Home State Taxation', European Taxation, 5 (46), 197-207.
-
(2006)
European Taxation
, vol.5
, Issue.46
, pp. 197-207
-
-
Gonzalez Sanchez, E.1
Fluxà, J.F.2
-
49
-
-
84881711671
-
'The Lankhorst-Hohorst case: the ECJ finds German thin capitalization rules incompatible with freedom of establishment'
-
Gutmann, D. and L. Hinnekens (2003), 'The Lankhorst-Hohorst case: the ECJ finds German thin capitalization rules incompatible with freedom of establishment', EC Tax Review, 2 (13), 90-97.
-
(2003)
EC Tax Review
, vol.2
, Issue.13
, pp. 90-97
-
-
Gutmann, D.1
Hinnekens, L.2
-
50
-
-
33645965834
-
'Taxation trends in Europe'
-
Hamaekers, H. (2003), 'Taxation trends in Europe', Asia-Pacific Tax Bulletin, 2, 42-49.
-
(2003)
Asia-Pacific Tax Bulletin
, vol.2
, pp. 42-49
-
-
Hamaekers, H.1
-
51
-
-
84881803150
-
'The tax treatment of the running of an SE'
-
Helminen, M. (2004), 'The tax treatment of the running of an SE', European Taxation, 1 (44), 28-34.
-
(2004)
European Taxation
, vol.1
, Issue.44
, pp. 28-34
-
-
Helminen, M.1
-
52
-
-
84881695426
-
'Legislating for the needs of small business'
-
Barry A.K.Rider and Mads Andenas (eds), vol. 2, London, The Hague, Boston: Kluwer Law International
-
Hicks, A. (1997), 'Legislating for the needs of small business', in Barry A.K.Rider and Mads Andenas (eds), Developments in European Company Law, vol. 2, London, The Hague, Boston: Kluwer Law International, pp. 35-96.
-
(1997)
Developments in European Company Law
, pp. 35-96
-
-
Hicks, A.1
-
53
-
-
78650372929
-
'Europaisches Gesellschaftrecht - Krise und Neue Anlaufe'
-
Hopt, K.J. (1998), 'Europaisches Gesellschaftrecht - Krise und Neue Anlaufe', Zeitschrift fur Wirtschaftsrecht, 19, 96-99.
-
(1998)
Zeitschrift fur Wirtschaftsrecht
, vol.19
, pp. 96-99
-
-
Hopt, K.J.1
-
54
-
-
84881688567
-
'Company law in the European Union: harmonisation and/or subsidiarity?'
-
Hopt K.J. (1999), 'Company law in the European Union: harmonisation and/or subsidiarity?', International and Comparative Corporate Law Journal, 1 (1), 42-61.
-
(1999)
International and Comparative Corporate Law Journal
, vol.1
, Issue.1
, pp. 42-61
-
-
Hopt, K.J.1
-
56
-
-
33645828128
-
-
IBFD Amsterdam: International Bureau of Fiscal Documentation
-
IBFD (2003), Survey on the Societas Europaea, Amsterdam: International Bureau of Fiscal Documentation
-
(2003)
Survey on the Societas Europaea
-
-
-
58
-
-
84881733759
-
'Does Europe still need a Fourteenth Company Law Directive?'
-
Johnson, M. (2004), 'Does Europe still need a Fourteenth Company Law Directive?', Hertfordshire Law Journal, 3 (2), 18-44.
-
(2004)
Hertfordshire Law Journal
, vol.3
, Issue.2
, pp. 18-44
-
-
Johnson, M.1
-
59
-
-
84881807611
-
'The European Takeover Directive: ruined by protectionism or respecting diversity?'
-
Johnston, A. (2004), 'The European Takeover Directive: ruined by protectionism or respecting diversity?', Company Lawyer, 9 (25), 270-276.
-
(2004)
Company Lawyer
, vol.9
, Issue.25
, pp. 270-276
-
-
Johnston, A.1
-
60
-
-
84881745891
-
'The legal framework of regulatory competition based on corporate mobility: EU and US compared, Part II/II'
-
1 April
-
Kieninger, E.M. (2005), 'The legal framework of regulatory competition based on corporate mobility: EU and US compared, Part II/II', German Law Journal, 4 (6), www.germanlawjournal.com/, 1 April.
-
(2005)
German Law Journal
, vol.4
, Issue.6
-
-
Kieninger, E.M.1
-
61
-
-
84881815931
-
'EC update'
-
Kok, C. (2001), 'EC update', European Taxation, 12 (41), 43.
-
(2001)
European Taxation
, vol.12
, Issue.41
, pp. 43
-
-
Kok, C.1
-
63
-
-
84881732426
-
-
Lisbon European Council, Presidency Conclusions, 23-24 March
-
Lisbon European Council, Presidency Conclusions, 23-24 March 2000
-
(2000)
-
-
-
65
-
-
84881719429
-
'Shaping EU company tax policy: amending the tax Directives'
-
Maisto, G. (2002), 'Shaping EU company tax policy: amending the tax Directives', European Taxation, 7-8 (42), 287-308.
-
(2002)
European Taxation
, vol.7-8
, Issue.42
, pp. 287-308
-
-
Maisto, G.1
-
67
-
-
84881785343
-
'Centros and its consequences for Member State legislatures'
-
Merkt, H. (2001), 'Centros and its consequences for Member State legislatures', International and Comparative Corporate Law Journal, 1 (3), 119-147.
-
(2001)
International and Comparative Corporate Law Journal
, vol.1
, Issue.3
, pp. 119-147
-
-
Merkt, H.1
-
68
-
-
84881787504
-
'The EU-fight against harmful tax competition: future developments'
-
Meussen, G. (2002), 'The EU-fight against harmful tax competition: future developments', EC Tax Review, 3, 157-159.
-
(2002)
EC Tax Review
, vol.3
, pp. 157-159
-
-
Meussen, G.1
-
69
-
-
84881836731
-
'Harmonization, regulation and legislative competition in European corporate law'
-
1 December
-
Mock, S. (2002), 'Harmonization, regulation and legislative competition in European corporate law', German Law Journal, 12 (3), www.germanlawjournal.com/, 1 December.
-
(2002)
German Law Journal
, vol.12
, Issue.3
-
-
Mock, S.1
-
70
-
-
84881763930
-
'Report on the Joint CFE/CSE Seminar "Tax competition versus tax harmonization"'
-
Morton, P. (2005), 'Report on the Joint CFE/CSE Seminar "Tax competition versus tax harmonization"', European Taxation, 1 (45), 25-26.
-
(2005)
European Taxation
, vol.1
, Issue.45
, pp. 25-26
-
-
Morton, P.1
-
71
-
-
84881679159
-
'Harmonization moves closer by stages'
-
July/August
-
Nias, P. and N. Purcell (1999), 'Harmonization moves closer by stages', International Tax Review, July/August, p. 11.
-
(1999)
International Tax Review
, pp. 11
-
-
Nias, P.1
Purcell, N.2
-
74
-
-
84881768063
-
'Further thoughts on the European Union Company Income Tax and its first cousins'
-
Plasschaert, S.R.F. (2002), 'Further thoughts on the European Union Company Income Tax and its first cousins', European Taxation, 8 (42).
-
(2002)
European Taxation
, vol.8
, Issue.42
-
-
Plasschaert, S.R.F.1
-
75
-
-
84881733313
-
'Comprehensive approaches to EU company taxation: to which companies should they apply?'
-
Plasschaert, S.R.F. (2002), 'Comprehensive approaches to EU company taxation: to which companies should they apply?', European Taxation, 1 (42), 336-45.
-
(2002)
European Taxation
, vol.1
, Issue.42
, pp. 336-345
-
-
Plasschaert, S.R.F.1
-
76
-
-
84881813584
-
'Partnership law in the twenty-first century: "Europeization" versus "Law Competition"?'
-
Editorial
-
Rammeloo, S. (2002), 'Partnership law in the twenty-first century: "Europeization" versus "Law Competition"?', Maastrict Journal of European and Comparative Law, 1 (9), Editorial.
-
(2002)
Maastrict Journal of European and Comparative Law
, vol.1
, Issue.9
-
-
Rammeloo, S.1
-
77
-
-
84881757814
-
'Inspire Art: freedom of establishment for companies in Europe between "abuse" and national regulatory concerns'
-
Rebberg, M. (2004), 'Inspire Art: freedom of establishment for companies in Europe between "abuse" and national regulatory concerns', The European Legal Forum, 1 (4), 1-8.
-
(2004)
The European Legal Forum
, vol.1
, Issue.4
, pp. 1-8
-
-
Rebberg, M.1
-
78
-
-
84881802843
-
'Companies in the European Community: are the conflict of law rules ready for 1992?'
-
Reindl, A. (1990), 'Companies in the European Community: are the conflict of law rules ready for 1992?', Michigan Journal of International Law, 1270-1293.
-
(1990)
Michigan Journal of International Law
, pp. 1270-1293
-
-
Reindl, A.1
-
79
-
-
84881688885
-
'Tax residence of the SE'
-
Roch, M.T.S. (2004), 'Tax residence of the SE', European Taxation 1 (44), 13-16.
-
(2004)
European Taxation
, vol.1
, Issue.44
, pp. 13-16
-
-
Roch, M.T.S.1
-
80
-
-
85047630072
-
'Realising the free movement of companies'
-
Roussos, A. (2001), 'Realising the free movement of companies', European Business Law Review, 1 (12), 7-25.
-
(2001)
European Business Law Review
, vol.1
, Issue.12
, pp. 7-25
-
-
Roussos, A.1
-
81
-
-
84861491172
-
'The past and the future of EU corporate tax'
-
EC Tax Review 1, Editorial
-
Ruding, O. (2005), 'The past and the future of EU corporate tax', EC Tax Review, 1, Editorial.
-
(2005)
-
-
Ruding, O.1
-
82
-
-
84857849687
-
'Tax competition in Europe: the legal perspective'
-
Schon, W. (2000), 'Tax competition in Europe: the legal perspective', EC Tax Review, 2, 90-105.
-
(2000)
EC Tax Review
, vol.2
, pp. 90-105
-
-
Schon, W.1
-
83
-
-
84860346072
-
'Tax competition in Europe: general report'
-
to the 2002 Lausanne Conference
-
Schon, W. (2002), 'Tax competition in Europe: general report' to the 2002 Lausanne Conference.
-
(2002)
-
-
Schon, W.1
-
84
-
-
4043130379
-
'The European Commission's Report on Company Taxation: a magic formula for European taxation?'
-
Schon, W. (2002), 'The European Commission's Report on Company Taxation: a magic formula for European taxation?', European Taxation, 8 (42), 278-286.
-
(2002)
European Taxation
, vol.8
, Issue.42
, pp. 278-286
-
-
Schon, W.1
-
85
-
-
84881671307
-
'The European Company Statute: the German view'
-
Schultz, A. and K. Eicker (2001), 'The European Company Statute: the German view', Intertax, 10 (29), 332-341.
-
(2001)
Intertax
, vol.10
, Issue.29
, pp. 332-341
-
-
Schultz, A.1
Eicker, K.2
-
87
-
-
84881674877
-
'EC update'
-
Szudoczky, R. (2006), 'EC update', European Taxation, 5 (46), 17-18.
-
(2006)
European Taxation
, vol.5
, Issue.46
, pp. 17-18
-
-
Szudoczky, R.1
-
88
-
-
84881708692
-
'The European company: a challenge to academics, legislators and practitioners'
-
1 April
-
Teichmann C. (2003), 'The European company: a challenge to academics, legislators and practitioners', German Law Journal, 4, 311-318, www.germanlawjournal.com/, 1 April.
-
(2003)
German Law Journal
, vol.4
, pp. 311-318
-
-
Teichmann, C.1
-
90
-
-
84881763392
-
'Learning to live with uncertainty'
-
24-30 January 2004
-
The Economist, 'Learning to live with uncertainty', 24-30 January 2004, p. 22.
-
The Economist
, pp. 22
-
-
-
91
-
-
84881716269
-
'A taxing battle'
-
31 January-6 February 2004
-
The Economist, 'A taxing battle', 31 January-6 February 2004, p. 59.
-
The Economist
, pp. 59
-
-
-
92
-
-
84881815435
-
-
March 2006.The Law Societies, Joint Brussels Office, The Brussels Office Law Reform Update Series
-
The Law Societies, Joint Brussels Office, The Brussels Office Law Reform Update Series, Company Law and Financial Services, March 2006
-
Company Law and Financial Services
-
-
-
93
-
-
84881722675
-
'EC law aspects of the transfer of seat of an SE'
-
Thommes, O. (2004), 'EC law aspects of the transfer of seat of an SE', European Taxation, 1 (44), 22-27.
-
(2004)
European Taxation
, vol.1
, Issue.44
, pp. 22-27
-
-
Thommes, O.1
-
94
-
-
0346803810
-
'Methods and tools for integration: a report'
-
Richard M. Buxbaum, Gérard Herting, Alain Hirsch and Klaus J. Hopt (eds), based on a conference held in 1988 in Lugano, Switzerland, Berlin: de Gruyter
-
Timmermans, C. (1991), 'Methods and tools for integration: a report', in Richard M. Buxbaum, Gérard Herting, Alain Hirsch and Klaus J. Hopt (eds), European Business Law, Legal and Economic Analysis on Integration and Harmonisation, based on a conference held in 1988 in Lugano, Switzerland, Berlin: de Gruyter, pp. 129-148.
-
(1991)
European Business Law, Legal and Economic Analysis on Integration and Harmonisation
, pp. 129-148
-
-
Timmermans, C.1
-
95
-
-
0348064777
-
'The case-law of the European Court of Justice on corporate entities'
-
Tridimas, T. (1994), 'The case-law of the European Court of Justice on corporate entities', Yearbook of European Law, (13), 347-360.
-
(1994)
Yearbook of European Law
, vol.13
, pp. 347-360
-
-
Tridimas, T.1
-
96
-
-
33748563374
-
'Removal of income tax barriers to market integration in the European Community: litigation by Community citizen instead of harmonization by the Community legislature?', in EC Tax Review
-
Van Thiel, S. (2003), 'Removal of income tax barriers to market integration in the European Community: litigation by Community citizen instead of harmonization by the Community legislature?', in EC Tax Review, 4-19.
-
(2003)
, pp. 4-19
-
-
Van Thiel, S.1
-
97
-
-
26444497829
-
'Fiscal support measures and harmful tax competition'
-
Vanistendael, F. (2000), 'Fiscal support measures and harmful tax competition', EC Tax Review, 3, 152-161.
-
(2000)
EC Tax Review
, vol.3
, pp. 152-161
-
-
Vanistendael, F.1
-
98
-
-
26444437996
-
'No European taxation without European representation'
-
Vanistendael, F. (2000), 'No European taxation without European representation', EC Tax Review, 3, 143.
-
(2000)
EC Tax Review
, vol.3
, pp. 143
-
-
Vanistendael, F.1
-
99
-
-
84881778686
-
'Harmonisation of company laws in Europe, with an introduction to some comparative issues'
-
Geraint G. Howells (ed.), Aldershot: Ashgate/Dartmouth
-
Villiers, C. (1996), 'Harmonisation of company laws in Europe, with an introduction to some comparative issues', in Geraint G. Howells (ed.), European Business Law, Aldershot: Ashgate/Dartmouth, pp. 169-195.
-
(1996)
European Business Law
, pp. 169-195
-
-
Villiers, C.1
-
101
-
-
84881749375
-
'Reorganisation of European company structures in the twenty-first century'
-
vii-x
-
Villiers, C. (2001), 'Reorganisation of European company structures in the twenty-first century', International and Comparative Corporate Law Journal, 2 (3), vii-x.
-
(2001)
International and Comparative Corporate Law Journal
, vol.2
, Issue.3
-
-
Villiers, C.1
-
102
-
-
84881705997
-
'The influence of free movement of persons, services and capital on national direct taxation: trends in the case-law of the Court of Justice'
-
Wathelet, M. (2001), 'The influence of free movement of persons, services and capital on national direct taxation: trends in the case-law of the Court of Justice', Yearbook of European Law, (20), 1-33.
-
(2001)
Yearbook of European Law
, vol.20
, pp. 1-33
-
-
Wathelet, M.1
-
103
-
-
84881732200
-
-
Berlin and New York: Ducker & Humblot
-
Wenz, M. (1993), Die Societas Europaea (Se), Berlin and New York: Ducker & Humblot.
-
(1993)
Die Societas Europaea (Se)
-
-
Wenz, M.1
-
104
-
-
84926965077
-
'The European company (Societas Europaea): legal concepts and tax issues'
-
Wenz, M. (2004), 'The European company (Societas Europaea): legal concepts and tax issues', European Taxation, 1 (44), 4-8.
-
(2004)
European Taxation
, vol.1
, Issue.44
, pp. 4-8
-
-
Wenz, M.1
-
105
-
-
61349124441
-
'The SE company: a new common European company from 8 October 2004'
-
Werlauff, E. (2003), 'The SE company: a new common European company from 8 October 2004', European Business Law Review, 1 (14), 85-103.
-
(2003)
European Business Law Review
, vol.1
, Issue.14
, pp. 85-103
-
-
Werlauff, E.1
-
106
-
-
0009167449
-
-
London and New York: Longman
-
Williams, David William (1998), EC Tax Law, London and New York: Longman, pp. 143-144.
-
(1998)
EC Tax Law
, pp. 143-144
-
-
Williams, D.W.1
-
108
-
-
78049482732
-
'Uberseering: freedom of establishment of companies affirmed'
-
Wooldridge, F. (2003), 'Uberseering: freedom of establishment of companies affirmed', European Business Law Review, 3 (14), 227-235.
-
(2003)
European Business Law Review
, vol.3
, Issue.14
, pp. 227-235
-
-
Wooldridge, F.1
-
109
-
-
84881720546
-
'The Commission's programme for company law harmonisation: the winding road to a uniform European company law?'
-
M. Andenas and S. Kenynon-Slade (eds),London: Sweet & Maxwell
-
Wolff, G. (1993), 'The Commission's programme for company law harmonisation: the winding road to a uniform European company law?', in M. Andenas and S. Kenynon-Slade (eds), EC Financial Market Regulation and Company Law, London: Sweet & Maxwell, pp. 19-29.
-
(1993)
EC Financial Market Regulation and Company Law
, pp. 19-29
-
-
Wolff, G.1
-
110
-
-
84938284304
-
'Fiscal barriers to companies' cross-border establishment in the case-law of the EC Court of Justice', Yearbook of European Law
-
Wouters, J. (1994), 'Fiscal barriers to companies' cross-border establishment in the case-law of the EC Court of Justice', Yearbook of European Law, (14), 73-107.
-
(1994)
(14)
, pp. 73-107
-
-
Wouters, J.1
-
111
-
-
84881688524
-
'Centros: is this really the end for the theory of the siege reél?'
-
Xanthaki, H. (2001), 'Centros: is this really the end for the theory of the siege reél?', Company Lawyer, 21, 2-8.
-
(2001)
Company Lawyer
, vol.21
, pp. 2-8
-
-
Xanthaki, H.1
-
112
-
-
78049478362
-
'The migration of companies within the European Union and the proposed Fourteenth Company Law Directive'
-
Bisacre, J. (2001), 'The migration of companies within the European Union and the proposed Fourteenth Company Law Directive', International and Comparative Law Journal, 3 (2), 251-270.
-
(2001)
International and Comparative Law Journal
, vol.3
, Issue.2
, pp. 251-270
-
-
Bisacre, J.1
-
113
-
-
84881688458
-
'The barriers to the international mobility of companies within the European Community: a re-reading of the case-law'
-
Cerioni, L. (1999), 'The barriers to the international mobility of companies within the European Community: a re-reading of the case-law', Journal of Business Law, 59-79.
-
(1999)
Journal of Business Law
, pp. 59-79
-
-
Cerioni, L.1
-
114
-
-
84881730186
-
'A possible turning point in the development of EC company law: the Centros case'
-
Cerioni, L. (2000), 'A possible turning point in the development of EC company law: the Centros case', International and Comparative Corporate Law Journal, 2 (2), 165-195.
-
(2000)
International and Comparative Corporate Law Journal
, vol.2
, Issue.2
, pp. 165-195
-
-
Cerioni, L.1
-
115
-
-
84881809184
-
'The Uberseering ruling: the eve of a "revolution" for the possibilities of companies' migration throughout the European Community?'
-
Cerioni, L. (2003), 'The Uberseering ruling: the eve of a "revolution" for the possibilities of companies' migration throughout the European Community?', Columbia Journal of European Law, 1 (10), 117-137.
-
(2003)
Columbia Journal of European Law
, vol.1
, Issue.10
, pp. 117-137
-
-
Cerioni, L.1
-
116
-
-
84881731877
-
'Intra-EC interest and royalties tax treatment'
-
Cerioni, L. (2004), 'Intra-EC interest and royalties tax treatment', European Taxation, 1 (44), 47-53.
-
(2004)
European Taxation
, vol.1
, Issue.44
, pp. 47-53
-
-
Cerioni, L.1
-
117
-
-
84881824299
-
'The amendments to the 1990 EC Tax Directives'
-
Cerioni, L. (2004), 'The amendments to the 1990 EC Tax Directives', The European Legal Forum, 02 (04), 139-148.
-
(2004)
The European Legal Forum
, vol.2
, Issue.4
, pp. 139-148
-
-
Cerioni, L.1
-
118
-
-
84881730050
-
'The approved version of the European Company Statute in comparison with the 1991 draft: some first remarks from the General Provisions and from the Directive on employees' involvement (Part I)'
-
Cerioni, L. (2004), 'The approved version of the European Company Statute in comparison with the 1991 draft: some first remarks from the General Provisions and from the Directive on employees' involvement (Part I)', Company Lawyer, 25 (8), 228-242.
-
(2004)
Company Lawyer
, vol.25
, Issue.8
, pp. 228-242
-
-
Cerioni, L.1
-
119
-
-
84881747701
-
'The approved version of the European Company Statute in comparison with the 1991 draft: some critical issues on the formation and the working of the SE and the key challenge (Part II)'
-
Cerioni, L. (2004), 'The approved version of the European Company Statute in comparison with the 1991 draft: some critical issues on the formation and the working of the SE and the key challenge (Part II)', Company Lawyer, 25 (9), 259-269.
-
(2004)
Company Lawyer
, vol.25
, Issue.9
, pp. 259-269
-
-
Cerioni, L.1
-
120
-
-
63949084127
-
'Harmful tax competition revisited: why not a purely legal perspective under EC law?'
-
Cerioni, L. (2005), 'Harmful tax competition revisited: why not a purely legal perspective under EC law?', European Taxation, 7 (45), 267-281.
-
(2005)
European Taxation
, vol.7
, Issue.45
, pp. 267-281
-
-
Cerioni, L.1
-
122
-
-
84881834989
-
-
Commission Communication on 'European contract law' (COM 398 final).
-
Commission Communication on 'European contract law' (COM (2001) 398 final)
-
(2001)
-
-
-
123
-
-
84881727476
-
-
Commission Communication, 'A more coherent European contract law: an action plan' (COM 68 final
-
Commission Communication, 'A more coherent European contract law: an action plan' (COM (2003) 68 final
-
(2003)
-
-
-
124
-
-
84881762271
-
'The tax treatment of the creation of an SE'
-
Conci, P. (2004), 'The tax treatment of the creation of an SE', European Taxation, (1) 44, 15-21.
-
(2004)
European Taxation
, vol.1
, Issue.44
, pp. 15-21
-
-
Conci, P.1
-
126
-
-
84896288586
-
'Risks and systems: a new approach to corporate governance and to European employee consultation structures?'
-
Dine, J. (2001), 'Risks and systems: a new approach to corporate governance and to European employee consultation structures?', International and Comparative Corporate Law Journal, 3 (2), 299-313.
-
(2001)
International and Comparative Corporate Law Journal
, vol.3
, Issue.2
, pp. 299-313
-
-
Dine, J.1
-
127
-
-
84881824867
-
-
Bristol, UK: Jordans Publishing, looseleaf
-
Dine, J., P. Hughes and R. Newey (1996-2006), EC Company Law, Bristol, UK: Jordans Publishing, looseleaf.
-
(1996)
EC Company Law
-
-
Dine, J.1
Hughes, P.2
Newey, R.3
-
129
-
-
85055298930
-
'The European company: essential tool or eviscerated dream?'
-
Edwards, V. (2003), 'The European company: essential tool or eviscerated dream?', Common Market Law Review, (40), 443-450.
-
(2003)
Common Market Law Review
, vol.40
, pp. 443-450
-
-
Edwards, V.1
-
131
-
-
84881758186
-
'Some new types of company and partnership in France and Germany'
-
Wooldridge, F. (2001), 'Some new types of company and partnership in France and Germany', International and Comparative Corporate Law Journal, (2) 3, 211-229.
-
(2001)
International and Comparative Corporate Law Journal
, vol.2
, Issue.3
, pp. 211-229
-
-
Wooldridge, F.1
|