Übersetzung für "Verschmelzung Unternehmen " (Deutsch → Englisch) :

merger [ amalgamation ]

business to business electronic commerce (1) | business to business (2) [ B2B | B to B ]

European Joint Undertaking [ ARTEMIS Joint Undertaking | BBI Joint Undertaking | Bio-based Industries Joint Undertaking | Clean Sky Joint Undertaking | ECSEL Joint Undertaking | ENIAC Joint Undertaking | FCH Joint Undertaking | FCH JU | Fuel Cells and Hydrogen Joint Undertaking | Fusion for Energy Joint Undertaking | IMI Joint Undertaking | S2R Joint Undertaking | S2R JU | SESAR Joint Undertaking | Shift2Rail Joint Undertaking ]

business to consumer transactions | business to consumer [ B2C | B to C ]

aggregate criminal liability of the corporation

type of business [ firm | Legal form of organization(STW) | business enterprises(UNBIS) | corporations(UNBIS) ]

transfers of undertakings, businesses or parts of undertakings or businesses

chief sustainability officer | corporate responsibility director | corporate social responsibility manager | corporate sustainability director

Joint European Torus | JET [Abbr.]

The laws of the Member States should allow the cross-border merger of a national limited liability company with a limited liability company from another Member State if the national law of the relevant Member States permits mergers between such types of company.

Given that acquisitions of significant shareholdings in domestic companies could lead to a business combination of the acquiring and the acquired companies with no legal or fiscal barriers, the goodwill that would ensue for tax purposes as a result of the combination could be amortised (28).

According to the Spanish authorities (29), the Spanish tax system provides for different tax schemes, as in the case of shareholding acquisitions in foreign companies compared with acquisitions in Spanish companies (impossible to undertake merger operations, risk assumption, etc.), in order to achieve the tax neutrality sought by the Spanish domestic legislation and Community law itself and also in order to ensure that the Spanish tax system is consistent and efficient. Although Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (30) (hereinafter the Cross-border Taxation Directive) has rem ...[+++]oved tax barriers, Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies (31) (hereinafter the Cross-border Mergers Directive) (32) has not yet been transposed into national law.

In particular, on 16 June 2009 the Spanish authorities acknowledged that although the Cross-border Mergers Directive had a positive impact, European companies would still face a number of obstacles (35) to cross-border mergers because of non-harmonisation of national legislation (rights of minority shareholders, rights of creditors, trademark issues, wider regulatory aspects including labour law, general political and strategic considerations).