Shaping EU company tax policy: the EU model tax treaty

Research output: Contribution to journal › Article

Abstract

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

@article{3cd98bb1c937493393dc87d4a4ca900c,

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)",

}

TY - JOUR

T1 - Shaping EU company tax policy: the EU model tax treaty

AU - Maisto, Guglielmo

PY - 2002

Y1 - 2002

N2 - The article focuses on open issues regarding the Parent-Subsidiary Directive and the Merger Directive

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

KW - EU

KW - tax

KW - EU

KW - tax

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

M3 - Article

SN - 0014-3138

SP - 303

EP - 308

JO - European Taxation

JF - European Taxation

ER -