Proposal for an EC Exemption of Capital Gains Realized by Parent Companies of Member States

Guglielmo Maisto

Research output: Contribution to journalArticle

Abstract

The contribution provides a proposal for a council directive on a common system of taxation applicable to capital gains realized by a parent company of a Member State from the disposal of holdings in a subsidiary company of another Member State. Additionally, the contribution offers a comparative analysis of the tax treatment of capital gains on shares in the different Member States
Original languageEnglish
Pages (from-to)28-39
Number of pages12
JournalEUROPEAN TAXATION
Publication statusPublished - 2002

Keywords

  • capital gains
  • parent companies

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