Su una proposta di esenzione delle plusvalenze realizzate da “società madri” comunitarie su partecipazioni in “società figlie” di Stati membri diversi

Translated title of the contribution: [Autom. eng. transl.] On a proposal to exempt capital gains made by Community "parent companies" on investments in "subsidiaries" of different 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.
Translated title of the contribution[Autom. eng. transl.] On a proposal to exempt capital gains made by Community "parent companies" on investments in "subsidiaries" of different Member States
Original languageItalian
Pages (from-to)1173-1194
Number of pages22
JournalRIVISTA DI DIRITTO TRIBUTARIO
Publication statusPublished - 2001

Keywords

  • plusvalenze
  • società

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