Abstract
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 originale | English |
|---|---|
| Titolo della pubblicazione ospite | EU Income Tax Law: Issues for the Years Ahead |
| Editor | GUGLIELMO MAISTO |
| Pagine | 1-20 |
| Numero di pagine | 20 |
| Stato di pubblicazione | Pubblicato - 2013 |
Keywords
- Parent-Subsidiary Directive