Las modificaciones societarias transfronterizas: de la marginalidad a la centralidad

In recent decades, cross‐border company conversions have gone from being marginal to occupying a central position in corporate practice; in such a way that, at present, it is the regulation of international conversions that serves as a model for the regulation of internal ones. This has been largely due to the facilitation of cross‐border conversions within the EU, in accordance with what is required by freedom of establishment. The Ferrovial case is a sample of this exercise of freedom of establishment within the EU, but also shows some regulatory gaps, the resistance to fully admit the consequences of a space without borders in corporate matters and the need to deepen the harmonization of company law and tax law.