Shaping EU company tax policy: the EU model tax treaty

Guglielmo Maisto

Research output: Contribution to journal › Article

Abstract

The article focuses on open issues regarding the Parent-Subsidiary Directive and the Merger Directive

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title = "Shaping EU company tax policy: the EU model tax treaty",

abstract = "The article focuses on open issues regarding the Parent-Subsidiary Directive and the Merger Directive",

keywords = "EU, tax, EU, tax",

author = "Guglielmo Maisto",

year = "2002",

language = "English",

pages = "303--308",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

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AU - Maisto, Guglielmo

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AB - The article focuses on open issues regarding the Parent-Subsidiary Directive and the Merger Directive

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UR - http://hdl.handle.net/10807/23667

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