The Resource Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

Label
Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Title
Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Subject
Summary
This Directive provides for abolishment of withholding taxes on dividends paid with respect to substantial holdings and for elimination of taxation of dividends in the hands of parent company
Citation source
In: Official journal of the European Communities. - Luxembourg. - Vol. 33 (1990),
Language note
English
http://library.link/vocab/subjectName
  • dividend
  • withholding tax
  • harmonization of tax
  • Parent-Subsidiary Directive
Label
Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Instantiates
Publication
Label
Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...