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Home / Simons-Taxes /Corporate tax /Part D6 Company reconstruction and profit extraction /Division D6.5 International reorganisations /Takeovers and mergers—international aspects / D6.530 Merger to form SE/SCE etc—scope
Commentary

D6.530 Merger to form SE/SCE etc—scope


Corporate tax

Specific provisions1 have been introduced to deal with the cross-border formation, by merger, of any of the following:

  1. Ìý

    (a)ÌýÌýÌýÌý prior to IP completion day (see below) of a European Company (known as a 'Societas Europaea', abbreviated to 'SE'), formed under Council Regulation EC 2157/2001

  2. Ìý

    (b)ÌýÌýÌýÌý prior to IP completion day (see below) of a European Cooperative Society (abbreviated to 'SCE') formed under Council Regulation EC 1435/2003, or

  3. Ìý

    (c)ÌýÌýÌýÌý company which can either be a:

    1. Ìý

      (1)ÌýÌýÌýÌý single existing company

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