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Taxation effects to concider when conducting a cross-border EC acquisition -tax evasion through acqusition

Stenesjö, Jenny (2007)
Department of Law
Abstract
This thesis aims at presenting a comprehensive assessment of the situation surrounding a cross-border EC acquisition with merging reconstructural features. It reviews the shifting business structures of entities within the Union and through the eyes of a fictive case, involving a Swedish legal entity acquiring a German cooperation discussing possible scenarios that will have to be confronted by the entity due to the acquisition. A presentation of the fictive case initiate after the introductory chapter holding the introductory observation that even though it may not receive a clear and decisive answer will constitute the binding element of the thesis. Subsequent to this conducts, legislation and legislative dilemmas are assessed in turn.... (More)
This thesis aims at presenting a comprehensive assessment of the situation surrounding a cross-border EC acquisition with merging reconstructural features. It reviews the shifting business structures of entities within the Union and through the eyes of a fictive case, involving a Swedish legal entity acquiring a German cooperation discussing possible scenarios that will have to be confronted by the entity due to the acquisition. A presentation of the fictive case initiate after the introductory chapter holding the introductory observation that even though it may not receive a clear and decisive answer will constitute the binding element of the thesis. Subsequent to this conducts, legislation and legislative dilemmas are assessed in turn. First the civil law aspect of mergers and acquisitions is swiftly presented, the main objective being focused on how to conduct a merger in terms of what practical issues that ought to be considered precedent, pendent and subsequent to the transaction takes place. Then a presentation of legislation affecting the procedure is delivered, mainly with the focus on EC law, the Merger directives enactment and underlying incentives for this. At this point in the thesis we have arrived at the real assessment to the question at issue instigate, covering in turn the relevant merging options accounted for by the directive. Continuing with a revision of regulations on how the said acquisition should be taxed in accordance to Swedish, German and EC legislation. General tax problems due to the ascribed circumstances have also been revised. My incentive in this part has been to present a versatile exposition of the thesis covering both direct and long-term effects of the transaction as well as company and shareholder taxation dilemmas, offsetting of losses, the risk of double taxation and other relevant situations due to the cross border restructuring. Evaluating the accepted precaution measures imposed by the member states, in proportionality to upholding a level playing field of fiscal cohesion throughout the Union. One may through a concluding with a theoretical analysis of the tempting frontier between the generally accepted taxation avoidance and illegal evasion situations that might arise in association with cross border activity. (Less)
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author
Stenesjö, Jenny
supervisor
organization
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
EG-rätt, Skatterätt
language
English
id
1562110
date added to LUP
2010-03-08 15:55:29
date last changed
2010-03-08 15:55:29
@misc{1562110,
  abstract     = {This thesis aims at presenting a comprehensive assessment of the situation surrounding a cross-border EC acquisition with merging reconstructural features. It reviews the shifting business structures of entities within the Union and through the eyes of a fictive case, involving a Swedish legal entity acquiring a German cooperation discussing possible scenarios that will have to be confronted by the entity due to the acquisition. A presentation of the fictive case initiate after the introductory chapter holding the introductory observation that even though it may not receive a clear and decisive answer will constitute the binding element of the thesis. Subsequent to this conducts, legislation and legislative dilemmas are assessed in turn. First the civil law aspect of mergers and acquisitions is swiftly presented, the main objective being focused on how to conduct a merger in terms of what practical issues that ought to be considered precedent, pendent and subsequent to the transaction takes place. Then a presentation of legislation affecting the procedure is delivered, mainly with the focus on EC law, the Merger directives enactment and underlying incentives for this. At this point in the thesis we have arrived at the real assessment to the question at issue instigate, covering in turn the relevant merging options accounted for by the directive. Continuing with a revision of regulations on how the said acquisition should be taxed in accordance to Swedish, German and EC legislation. General tax problems due to the ascribed circumstances have also been revised. My incentive in this part has been to present a versatile exposition of the thesis covering both direct and long-term effects of the transaction as well as company and shareholder taxation dilemmas, offsetting of losses, the risk of double taxation and other relevant situations due to the cross border restructuring. Evaluating the accepted precaution measures imposed by the member states, in proportionality to upholding a level playing field of fiscal cohesion throughout the Union. One may through a concluding with a theoretical analysis of the tempting frontier between the generally accepted taxation avoidance and illegal evasion situations that might arise in association with cross border activity.},
  author       = {Stenesjö, Jenny},
  keyword      = {EG-rätt,Skatterätt},
  language     = {eng},
  note         = {Student Paper},
  title        = {Taxation effects to concider when conducting a cross-border EC acquisition -tax evasion through acqusition},
  year         = {2007},
}