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Jautājuma autors
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Cross-border mobility of companies and use of digital solutions in company law

12-09-2018

In order to facilitate the freedom of establishment for companies, the Commission is proposing rules regarding the use of digital tools and processes throughout companies’ lifecycles and rules regarding cross-border conversions, mergers and divisions. This initial appraisal of the Commission’s impact assessment on the proposals observes that the impact assessment is very wide in scope and hence quite complex, but nevertheless manages to make a persuasive case to back the regulatory action being proposed ...

In order to facilitate the freedom of establishment for companies, the Commission is proposing rules regarding the use of digital tools and processes throughout companies’ lifecycles and rules regarding cross-border conversions, mergers and divisions. This initial appraisal of the Commission’s impact assessment on the proposals observes that the impact assessment is very wide in scope and hence quite complex, but nevertheless manages to make a persuasive case to back the regulatory action being proposed

The Impact on SMEs of the Proposal of Preventive Restructuring, Second Chance and Improvement Measures

20-05-2017

This study was commissioned by the European Parliament's Policy Department for Citizens' Rights and Constitutional Affairs at the request of the JURI Committee. It looks at the effects the recent Commission proposal might have both on micro and small and medium-sized enterprise, thus reflecting the diversity of SMEs. It identifies and explains the issues at stake of concerned SMEs related to their capacity as both debtors and creditors.

This study was commissioned by the European Parliament's Policy Department for Citizens' Rights and Constitutional Affairs at the request of the JURI Committee. It looks at the effects the recent Commission proposal might have both on micro and small and medium-sized enterprise, thus reflecting the diversity of SMEs. It identifies and explains the issues at stake of concerned SMEs related to their capacity as both debtors and creditors.

Publishing corporate tax information: Implementation Appraisal

04-07-2016

The current proposal on publishing corporate tax data is part of a broader effort to tackle tax avoidance and increase tax transparency. The proposal is closely connected to the recently adopted changes to Directive 2011/16 on the automatic exchange of information among national tax authorities. Country-by-country reporting to tax administrations is included in the OECD's action plan for tackling tax avoidance. However, while the present proposal applies the same turnover threshold and covers the ...

The current proposal on publishing corporate tax data is part of a broader effort to tackle tax avoidance and increase tax transparency. The proposal is closely connected to the recently adopted changes to Directive 2011/16 on the automatic exchange of information among national tax authorities. Country-by-country reporting to tax administrations is included in the OECD's action plan for tackling tax avoidance. However, while the present proposal applies the same turnover threshold and covers the same businesses as the OECD plan, it goes somewhat further as it adds an obligation to disseminate tax information publicly. Parliament has long called for tax information to be made public, however, this proposal does not go as far as Parliament had recommended in previous resolutions on the topic, particularly, in terms of the data that will be made public. There is already some EU-wide experience of making corporate tax-related data public with the recent decision to mandate the banking sector to publish tax-related data. The full impact of this measure is still unclear as several years of data will be needed to properly track tax planning behaviour. However, the Commission's evaluation on the subject has not yet found any negative impacts of publishing tax-related data. When it comes to what public scrutiny would achieve, there is not as yet an abundance of evidence on the effect of potential reputation-related damage on large businesses' tax strategies. Public disclosure will centre on businesses' tax payments within the EU, which means that it will not necessarily be possible to gain an overview of a business's total tax position. This will have some effect on the analysis that can be made of businesses' taxrelated information. However, the proposal sends a strong message in relation to the need for additional transparency.

Single-member private limited liability companies: Initial Appraisal of a European Commission Impact Assessment

18-02-2015

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment accompanying the Commission proposal for a Directive on single-member private limited liability companies. The context of the initiative is well presented. Efforts have been made to substantiate the problems identified and the various options considered are clearly described. Research and consultation appears to have been wide-ranging, although a breakdown of stakeholder ...

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment accompanying the Commission proposal for a Directive on single-member private limited liability companies. The context of the initiative is well presented. Efforts have been made to substantiate the problems identified and the various options considered are clearly described. Research and consultation appears to have been wide-ranging, although a breakdown of stakeholder views on each option would have been useful. The scope of the IA could have been broader, however. In particular, a more quantified and targeted cost-benefit analysis, especially with regard to costs for Member States and SMEs, and more data on how efficient different Member State measures have been in ensuring the smooth functioning of similar systems, would have strengthened the arguments. More specific evidence would also have been helpful with regard to the potential uptake of this initiative by the beneficiaries targeted.

Promoting Free Movement in the EU by Simplifying the Acceptance of Public Documents: Cost of Non-Europe Report

16-12-2013

Cost of Non Europe Reports are intended to evaluate the possibilities for gains and the realisation of a ‘public good’ through common action at EU level in specific policy areas and sectors. In particular, this study analyses the cost for citizens and businesses of the formalities which are currently necessary in order to make certain public documents acceptable in different Member States. The study concludes that the abolition of legalisation and Apostille, the simplified certification of copies ...

Cost of Non Europe Reports are intended to evaluate the possibilities for gains and the realisation of a ‘public good’ through common action at EU level in specific policy areas and sectors. In particular, this study analyses the cost for citizens and businesses of the formalities which are currently necessary in order to make certain public documents acceptable in different Member States. The study concludes that the abolition of legalisation and Apostille, the simplified certification of copies and translations, the establishment of multilingual forms in all official languages concerning birth, death, marriage, registered partnership, and legal status and representation of a company would greatly reduce the current costs associated with authenticating national public documents. Citizens and businesses would be able to more freely exercise their right of free movement and freedom of establishment in another Member State without facing disproportionate obstacles.

Ārējais autors

ICF GHK

14th Company Law Directive on the Cross-Border Transfer of a Company’s Registered Office: European Added Value Assessment (Assessment + Annexes I - II)

15-01-2013

Two legislative own-initiative reports adopted by Parliament in 2009 (Lehne) and 2012 (Regner) call on the Commission to submit a proposal for a directive on the cross-border transfer of company seats (14th Company Law Directive). The arguments in favour of this approach are set out in detail in this European Added Value Assessment, which draws on the expert research commissioned specifically for the purpose of this assessment. ANNEX I: Legal effects of the requested legislative instrument (Catherine ...

Two legislative own-initiative reports adopted by Parliament in 2009 (Lehne) and 2012 (Regner) call on the Commission to submit a proposal for a directive on the cross-border transfer of company seats (14th Company Law Directive). The arguments in favour of this approach are set out in detail in this European Added Value Assessment, which draws on the expert research commissioned specifically for the purpose of this assessment. ANNEX I: Legal effects of the requested legislative instrument (Catherine Cathiard/Jeantet Associés) ANNEX II: Economic and social effects of the requested legislative instrument (Patrice Muller et al/London Economics)

Ārējais autors

Cathiard Catherine of Jeantet Associés (Annex I) and Patrice Muller, Shaan Devnani, Rohit Ladher and Paula Ramada of London Economics Ltd (Annex II)

Gaidāmie notikumi

01-10-2019
Health threats from climate change: Scientific evidence for policy-making
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