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.
|Titolo tradotto del contributo||[Autom. eng. transl.] On a proposal to exempt capital gains made by Community "parent companies" on investments in "subsidiaries" of different Member States|
|Numero di pagine||22|
|Rivista||RIVISTA DI DIRITTO TRIBUTARIO|
|Stato di pubblicazione||Pubblicato - 2001|