Article by Colin Davis, CIOT Technical Officer, International and Corporate Tax. This article appeared in the October 2005 issue of Tax Adviser. Since 8 October 2004, it has been possible to set up a European company - a Societas Europaea - under the provisions of Council Regulation (EC) No. 2157/2001. The SE is a corporate entity, similar to a UK plc, an SA, or an AG, for example. The main difference is that it is recognised throughout the EU and can transfer its registered office between member states (art 8). It can also enter into cross-border acquisitions, mergers, etc.
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