Study on the implementation of the Tax Merger Directive

Ernst&Young

No 27, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The study carried out by Ernst & Young provides a comprehensive overview of the implementation of the Tax Merger Directive (Council Directive 90/434/EEC as amended) in the 27 EU Member States. The purpose of the survey is to enable the Commission to assess the need for further EU-wide action in this area. The main finding of the survey is that most Member States have correctly transposed the Tax Merger Directive, but it has been under-utilised due to the fact that the corporate law allowing cross border mergers has not been in place in many countries up to recently. The findings and conclusions of the study are those of the authors and should not be construed as reflecting the position of the European Commission.

Keywords: European Union; taxation; corporate taxation (search for similar items in EconPapers)
JEL-codes: H22 (search for similar items in EconPapers)
Pages: 422 pages
Date: 2009-01
New Economics Papers: this item is included in nep-eec and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxstu:0027

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