The Societas Europaea, (known as SE, or European Company), provides the possibility to create and manage companies with a pan-European dimension, free from the disparities and limited territorial application of national company law. However the internal market benefits inherent to the Societas Europaea (SE) risk being undermined because of the lack of tax provisions in the SE Statute. This FEE position paper makes a series of recommendations which if applied would overcome some of the significant taxation obstacles with respect to the SE.
