出版社：LLC “Consulting Publishing Company “Business Perspectives”
摘要：The paper deals with Societas Europaea as a form of business,which aims to facilitate the free movement of capital across the European Union and harmonize the legal standards of trading companies of individual European Union member states.The authors focus on main advantages of Societas Europaea,but also on the disadvantages and last but not least on the differences in comparison with other forms of business.The most important difference is that,the subject can choose the country for the residence of its Societas Europaea in any country of the EU member states,it means,it is transnational European equivalent of a public limited company.In the context of Societas Europaea as a form of business,the authors deal in this paper with the subject of income tax.By comparison of the corporate income tax rates and the amount of tax in Slovakia and other EU countries in the period 2010-2014,it is investigated,which of the EU countries is suitable for location of Societas Europaea in terms of tax optimization.
关键词：Societas Europaea;tax optimization;corporate income tax;amount of tax;EU countries.
