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- Publisher
- Kluwer Law International
- Copyright
- Copyright © Kluwer Law International
- ISSN
- 1572-4999
- Publisher site
- See Article on Publisher Site
Abstract
This article discusses the desirability of introducing the Societas Unius Personae (SUP), by first comparing other light vehicles in Europe, namely the UK LLP, the German GmbH (UG), the French SARL, EURL and SAS(U), and the Dutch BV. Since the main purpose of the SUP is to make it easier and less costly for any potential company founder to establish companies abroad, the SUP can be best compared to the French EURL. The SUP is a welcome European vehicle. But it would make sense if the tax treatment of the SUP would be addressed as well.
Journal
European Company Law – Kluwer Law International
Published: Nov 1, 2015