Current Issues on the Interpretation of the Parent-Subsidiary Directive

Guglielmo Maisto

Risultato della ricerca: Contributo in libroChapter


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
Lingua originaleEnglish
Titolo della pubblicazione ospiteEU Income Tax Law: Issues for the Years Ahead
Numero di pagine20
Stato di pubblicazionePubblicato - 2013


  • Parent-Subsidiary Directive


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