Add Papers Marked0
Paper checked off!

Marked works

Viewed0

Viewed works

Shopping Cart0
Paper added to shopping cart!

Shopping Cart

Register Now

internet library
Atlants.lv library
FAQ
  • Relevant Legal Basis for a Company’s Transfer of Either of These from one Member State to Another

     

    Essays3 Law, Business

3,49 € Add to cart
Add to Wish List
Want cheaper?
ID number:369528
 
Evaluation:
Published: 22.05.2014.
Language: English
Level: College/University
Literature: n/a
References: Used
Time period viewed: 2011 - 2015 years
Extract

According to Mergers Directive Article 10c a company transferring its registred office from one Member state to another, the company ceases to be registred in that Member state and becomes resident in another Member state. Before transferring registred office from one Member state to another, company must take all the necessary measures to ensure that provisions and reserves are properly constituted and make sure that they are partly or wholly exempt from tax and are not derived from permanent establishments abroad, such provisions or reserves may be carried over, with the same tax exemption, by a permanent establishment of the company which is situated within the territory of the Member State from which the registered office was transferred.
In Conclusion, companys registred office and head office may be the same address. Registred office is the liegal addres third persons can send letters or notifications to the company, but head office is the address of the main seat of the bord of directors. Registrd office can be changed from one member state to another using the provisions set out in the Mergers Directive. If Company moves its registred office from one member state to another, it ceases to reside in the first one. Though there are tax provisions that thencompany must comply with the when moving its registred office.

Author's comment
Work pack:
GREAT DEAL buying in a pack your savings −4,48 €
Work pack Nr. 1339442
Load more similar papers

Atlants

Choose Authorization Method

Email & Password

Email & Password

Wrong e-mail adress or password!
Log In

Forgot your password?

Draugiem.pase
Facebook

Not registered yet?

Register and redeem free papers!

To receive free papers from Atlants.com it is necessary to register. It's quick and will only take a few seconds.

If you have already registered, simply to access the free content.

Cancel Register