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- Title
Flexible Corporate Legal Framework in the Actual Context of European Integration.
- Authors
Madalina, Botina; Elena, Dobre; Alexandra, Munteanu
- Abstract
Our paper is about actual framework corporate laws and regulations and its generated practices. In the context of European integration, companies extend the scope of their structuring possibilities by cross- bordering into other member states for flexible legal framework and investment climate. In the EU and EEA companies had three possibilities to effect cross-border transformations. One option available to all member states was and still is the crossborder merger, which however presents the disadvantage that the absorbed company is dissolved and the transfer of assets into a different member state may generally trigger real estate transfer tax. A second possibility is the relocation of companies' administrative seats in a different member state while the company continued to be governed by the law of the original country. Finally, is about companies' conversion into entities named Societas Europaea and have its registered office transferred within the EU.
- Publication
Ovidius University Annals, Series Economic Sciences, 2015, Vol 15, Issue 1, p57
- ISSN
2393-3127
- Publication type
Academic Journal