With the European Union striving to become the world’s most competitive economy, the developments in the two closely interconnected areas of European corporate law and European company tax law are of utmost importance. This book focuses on the crucial issues raised by these developments, on their far-reaching implications and on the key challenges to the future legislative choices.
The book illustrates the key developments in EU corporate law and EU company tax law, the EU planned initiatives in these areas, and – at a time when member states increasingly tend to use company law and company tax provisions to attract businesses and investments – it suggests how future developments can contribute to the undistorted functioning of the internal market and to the strategic ‘Lisbon-objective’. The explanation of these legislative and case-law developments is of use to students and indicates new opportunities for business expansion strategies throughout the European Community. The book concludes that new optional, but attractive, EU company law vehicles and company tax regimes would be, in these two areas, the only legal and effective means towards an undistorted functioning of the internal market and towards the Lisbon-objective. This ultimately gives rise to a far-reaching challenge for all debates on the future patterns of European integration.
Luca Cerioni introduces new themes for academic research and discussion subjects for decision-makers and at the same time, uniquely, makes these accessible to a much wider international public of students, businesses and practitioners.