The Resource Another step forward to tax harmonization? : the proposed directive on taxation of investment fund income

Another step forward to tax harmonization? : the proposed directive on taxation of investment fund income

Label
Another step forward to tax harmonization? : the proposed directive on taxation of investment fund income
Title
Another step forward to tax harmonization? : the proposed directive on taxation of investment fund income
Creator
Subject
Language
eng
Summary
The EEC Commission has issued its "Proposal for a Council Directive on the Application to Collective Investment Institutions of the Council Directive" concerning the harmonization of systems of company taxation and of withholding taxes on dividends. This Proposed Directive is a further step by the EEC to harmonize the complex tax treatment of dividends received and redistributed by investment institutions. The author examines the details of the provisions of the Proposed Directive
Citation source
In: European taxation. - Amsterdam. - Vol. 18 (1978),
http://library.link/vocab/creatorName
Casna, R.P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • harmonization of tax
  • UCITS
  • investment fund
  • dividend
Label
Another step forward to tax harmonization? : the proposed directive on taxation of investment fund income
Instantiates
Publication
Label
Another step forward to tax harmonization? : the proposed directive on taxation of investment fund income
Publication

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