Pro Forma Registration of Companies: Why a Brass Plate in the Host Country Is Enough in Some Respects, but Not in Others - European Company Law View Pro Forma Registration of Companies: Why a Brass Plate in the Host Country Is Enough in Some Respects, but Not in Others by - European Company Law Pro Forma Registration of Companies: Why a Brass Plate in the Host Country Is Enough in Some Respects, but Not in Others 7 1

EC law has accepted pro-forma establishment of companies as a consequence of the freedom of establishment. Although in this context companies may also speculate on national differences in tax law, here they are required to show some substance. Werlauff explains the state of affairs and it consequences.

European Company Law