The Resource Änderung der Mutter-Tochter-Richtlinie der EU = European Council adopts directive to amend the EC parent-subsidiary directive

Änderung der Mutter-Tochter-Richtlinie der EU = European Council adopts directive to amend the EC parent-subsidiary directive

Label
Änderung der Mutter-Tochter-Richtlinie der EU = European Council adopts directive to amend the EC parent-subsidiary directive
Title
Änderung der Mutter-Tochter-Richtlinie der EU = European Council adopts directive to amend the EC parent-subsidiary directive
Creator
Subject
Language
eng
Summary
In December 2003 the EU Council has adopted an amendment of the EC Parent-Subsidiary Directive (Directive 90/435/EEC). The amended Directive now covers a larger range of companies as well as permanent establishments of EU companies, lowers the inter-company holding threshold required for the application of its tax benefits and improves the mechanisms it provides for the prevention of double taxation. According to the Directive the EU Member States should bring into force their laws, regulations and administrative provisions necessary to comply with the amended Directive by December 31, 2004 at the latest. Analysis of the amended directive and the adjustments required in the Austrian Income and Corporation Tax Law
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 14 (2004),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
Parent-Subsidiary Directive
Label
Änderung der Mutter-Tochter-Richtlinie der EU = European Council adopts directive to amend the EC parent-subsidiary directive
Instantiates
Publication
Label
Änderung der Mutter-Tochter-Richtlinie der EU = European Council adopts directive to amend the EC parent-subsidiary directive
Publication

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