Corporate taxation and the European Company Statute

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Three years after a fiery lift-off, the European Company Statute (ECS) is anything but popular. Although the numbers appear to be improving gradually, only a few companies have actually taken the leap to become certified as a European Company (SE). CEPS’ aim in producing this report, and more generally in initiating a Task Force on the issue, has been to examine the problems that inhibit companies from choosing the ECS as a vehicle for simplifying their structures. Several impediments are suggested as being responsible for this slow process, with fiscal issues singled out for particular attention.