Tax residence of the SE

Journal
Author
Soler Roch, M.T.
Country
European Union
Published Date
Issue
European Taxation 2004 (Volume 44), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article discusses two main issues arising from the SE Statute: the definition of the European company residence; and some consequences related to the transfer of its head office.