"APPENDIX: COMPARISON OF THE PARENT-SUBSIDIARY, MERGER AND INTEREST AND ROYALTIES DIRECTIVES AND THE COUNCIL PROPOSAL FOR A DIRECTIVE ON CCCTB" [2013] ELECD 1153; in Lang, Michael; Pistone, Pasquale; Schuch, Josef; Staringer, Claus; Storck, Alfred (eds), "Corporate Income Taxation in Europe" (Edward Elgar Publishing, 2013) 149

Book Title: Corporate Income Taxation in Europe

Editor(s): Lang, Michael; Pistone, Pasquale; Schuch, Josef; Staringer, Claus; Storck, Alfred

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781782545415

Section Title: APPENDIX: COMPARISON OF THE PARENT-SUBSIDIARY, MERGER AND INTEREST AND ROYALTIES DIRECTIVES AND THE COUNCIL PROPOSAL FOR A DIRECTIVE ON CCCTB

Number of pages: 10

Extract:

APPENDIX: COMPARISON OF THE PARENT-SUBSIDIARY, MERGER AND INTEREST
AND ROYALTIES DIRECTIVES AND THE COUNCIL PROPOSAL FOR A DIRECTIVE ON
CCCTB

Directive 90/435/EC Directive 90/434/EC Directive 2003/49/EC Proposal for a Council Directive on
Parent-Subsidiary Directive* Merger Directive** Interest and Royalties Directive a Common Consolidated
Corporate Tax Base (CCCTB)
COM(2011) 121 final of 16 March
2011


Annex Annex Annex Annex I
List of companies referred to in List of companies referred to in List of companies covered by (a) The European company or
Article 2 Article 3 Article 3 of the Directive Societas Europaea (SE), as
(a) companies incorporated under (a) companies incorporated under (a) Companies under Belgian law established in Council Regulation




149
Council Regulation (EC) No 2157/ Council Regulation (EC) No 2157/ known as: `naamloze (EC) No 2157/2001 of 8 October
2001 of 8 October 2001 on the 2001 of 8 October 2001 on the vennootschap/société anonyme, 2001 on the Statute for a European
Statute for a European company Statute for a European company commanditaire vennootschap op company (SE) and Council
(SE) and Council Directive 2001/ (SE) and Council Directive 2001/ aandelen/ société en commandite Directive 2001/86/EC of 8 October
86/EC of 8 October 2001 86/EC of 8 October 2001 par actions, besloten 2001 supplementing the Statute for
supplementing the Statute for a supplementing the Statute for a vennootschap met beperkte a European company with regard
European company with regard to European company ...