Proposal for an EC Exemption of Capital Gains Realized by Parent Companies of Member States

Guglielmo Maisto

Risultato della ricerca: Contributo in rivistaArticolo in rivista

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
Lingua originaleEnglish
pagine (da-a)28-39
Numero di pagine12
RivistaEUROPEAN TAXATION
Stato di pubblicazionePubblicato - 2002

Keywords

  • capital gains
  • parent companies

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