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 originale | English |
|---|---|
| pagine (da-a) | 28-39 |
| Numero di pagine | 12 |
| Rivista | European Taxation |
| Stato di pubblicazione | Pubblicato - 2002 |
Keywords
- capital gains
- parent companies