Current Issues on the Interpretation of the Parent-Subsidiary Directive

Guglielmo Maisto

Current Issues on the Interpretation of the Parent-Subsidiary Directive

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

In this article, attention is devoted to the interpretation of the parent-subsidiary directive, that is one of the corner legislative acts of EU income tax law, and in particular to major current issues in that respect as arisen in several EU Member States and that could spread over all other EU Member States. Proposal are also made to reduce the number of issues for the years ahead

Original language	English
Title of host publication	EU Income Tax Law: Issues for the Years Ahead
Editors	GUGLIELMO MAISTO
Pages	1-20
Number of pages	20
Publication status	Published - 2013

Keywords

Parent-Subsidiary Directive

Cite this

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Current Issues on the Interpretation of the Parent-Subsidiary Directive

Abstract

Keywords

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