Quick scan of the anti-abuse approach included in the proposed harmonised rules relating to cross-border company mobility. In this proposal of the European Commission the risk is addressed that companies can move their legal seat to another country without changing their ‘real’ operational seat (artificial arrangements). The briefing paper provides an indication of shortcomings and possible solutions, such as (stronger) inclusion of small and micro companies in the scope of the anti-abuse rules.
|Number of pages||2|
|Publication status||Published - 24 May 2018|
- artificial arrangements
- letterbox companies
- labour standards avoidance
- social dumping
Houwerzijl, M. (2018). Analysis of the company mobility package from the perspective of procedural rules to prevent corporate mobility for the purpose of labour standards avoidance: Briefing paper series on the Company Law Package. 1-2. http://www.worker-participation.eu/content/download/6366/104692/file/GOODCORP%20BP%205%20-%20Procedural%20rules%20against%20labour%20standards%20avoidance.pdf