Tax and legal aspects of Societas Cooperativa Europaea

Societas Cooperativa Europaea - daňové a právní aspekty

Danuše Nerudová

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007, vol. 55, issue 6, 107-114

Abstract: The tax and legal aspects of the Societas Cooperativa Europaea are presented in the paper. The purpose of the establishment of this new law vehicle on the internal market is to create equal business conditions also for the subjects associated in cooperatives on EU level, and to improve and increase their competitiveness in the global economy. The aim of the paper is to introduce the statute of Societas Cooperativa Europaea and to highlight the selected tax consequences connected with its implementation into the Czech tax law and also present the main problems which can arise during the implementation process also in other EU member states.

Keywords: Societas Cooperativa Europaea; transfer pricing; CFC regime; loss offsetting (search for similar items in EconPapers)
Date: 2007
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://acta.mendelu.cz/doi/10.11118/actaun200755060107.html (text/html)
http://acta.mendelu.cz/doi/10.11118/actaun200755060107.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:actaun_2007055060107

DOI: 10.11118/actaun200755060107

Access Statistics for this article

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis is currently edited by Markéta Havlásková

More articles in Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis from Mendel University Press
Bibliographic data for series maintained by Ivo Andrle ().