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.
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 |
---|---|
Lingua originale | Italian |
pagine (da-a) | 1173-1194 |
Numero di pagine | 22 |
Rivista | RIVISTA DI DIRITTO TRIBUTARIO |
Stato di pubblicazione | Pubblicato - 2001 |
Keywords
- plusvalenze
- società