Cross-border mergers in Europe / general editor, Dirk van Gerven.

Includes bibliographical references and index.

Vol. 1. Community rules applicable to cross-border mergers / Dirk Van Gerven -- Employee participation: rights and obligations / Philippe Franًcois and Julien Hick -- Tax rules applicable to cross-border mergers / Jan Merbrouck -- Scope and limitations of the cross-border merger directive / Paul Storm -- Austria / Gottfried Gassner, Andreas Hable and Horst Lukanec -- Belgium / Dirk Van Gerven -- Bulgaria / Anelia Tatarova, Raina Dimitrova and Yordan Naydenov -- Cyprus / Alexandros Tsadiras -- Czech Republic / Adam Jirousek and Jan Lasâak -- Denmark / Vagn Thorup and Jeppe Buskov -- Estonia / Ahto Nirgi and Sven Papp -- Germany / Andreas Wuesthoff -- Hungary / Jacques de Servigny, Dr. Zsâofia Fekete and Szabolcs Erdîos -- The Netherlands / Paul Van Der Bijl and Frits Oldenburg -- Poland / Micha± Bar±owski -- Slovak Republic / Michaela Jurkova -- United Kingdom / Ian Snaith -- Norway / Stig Berge and Herman Bondeson -- Annex I. Council Directive 2005/56/EC of 26 October 2005 on cross-border mergers of limited liability companies (the 'Cross-Border Merger Directive') -- Annex II. Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (the 'Parent--Subsidiary Directive') -- Annex III. List of national laws implementing the Cross-Border Merger Directive.

Vol. 2. Finland / Outi Raitasuo and Johanna Haltia-Tapio -- France / Jean-Marc Desachâe -- Greece / Tom Kyriakopoulos -- Ireland / Margaret Stack, Jennifer McCarthy and Michael Greene -- Italy / Francesco Gianni and Marco Zaccagnini -- Latvia / Maris Brizgo, Raymond L. Slaidins and John Ja Burke -- Lithuania / Irmantas Norkus and Eva Suduiko -- Luxembourg / Margaretha Wilkenhuysen and Louisa Silcox -- Malta / Adrian Gabarretta, Colm O'Connor and Nadia Cassar -- Portugal / Margarida Barrocas, Marcelo Alves and Mariana Ferreira -- Republic of Slovenia / Jurij Dolézan, Matija Knapiéc and Samo Heriéc -- Romania / Gabriela Cacerea and Mihaela Ispas -- Spain / Jaime Pereda Espeso and Josâe Gabriel Martâinez Paنnos -- Sweden / Jan Bertil Andersson -- Iceland / âOlafur Arinbjèorn Sigur³sson -- Liechtenstein / Alexander Appel and Moritz Blasy -- Annex I. Council Directive 2005/56/EC of 26 October 2005 on cross-border mergers of limited liability companies (the 'Cross-Border Merger Directive') -- Annex II. Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (the 'Merger Tax Directive') -- Annex III. List of national legislation implementing the Cross-Border Merger Directive.

This discussion of the Cross-border Merger Directive and its implementing legislation in each Member State of the European Union and the European Economic Area provides companies and their advisors with useful insight into the legal framework applicable to, and the tax treatment of, cross-border mergers throughout the European Economic Area. Analysis of the Community rules laid down in the Cross-border Merger Directive and the Community rules on the tax treatment of cross-border mergers is complemented by chapters on the implementing legislation in each Member State, prepared in accordance with a common format and contributed by a practitioner from each state. Annexes contain the Cross-border Merger Directive (Annex I), the Parent{u2013}Subsidiary Directive (Annex II) and a list of the implementing legislation in each Member State (Annex III).