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Ernst & Young: European Company needs more flexibility to prosper
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Par Marc Schmitz (picture), Partner – International Tax at Ernst Luc Julien-Saint-Amand, Tax and Law Partner at Ernst Cornelius Grossmann, Corporate Law Leader for Europe, Ernst & Young, Germany
The European Company, or Societas Europaea (SE,) has become increasingly popular since its entry into force. The total number of SEs in the European Union, however, is still relatively low. To increase the SE’s attractiveness, more flexibility should be introduced into its rules. The rules regarding negotiations with employees are a perfect example: small companies could be exempt; discrepancies regarding employee involvement between the SE Statute and the Cross-Border Merger Directive could be softened. Further harmonization in European company...
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