The Resource Directive implementation leaves EC short of full harmonization

Directive implementation leaves EC short of full harmonization

Label
Directive implementation leaves EC short of full harmonization
Title
Directive implementation leaves EC short of full harmonization
Creator
Subject
Summary
The authors discuss the benefits of the Directive which should be extended to all enterprises and to profit distributions between companies not linked by a parent-subsidiary relationship, as recommended in the Ruding Report
Citation source
In: Journal of international taxation. - New York. - Vol. 4 (1993),
http://library.link/vocab/creatorName
  • Fantozzi, A
  • Manganelli, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • Parent-Subsidiary Directive
  • harmonization of tax
  • dividend
Label
Directive implementation leaves EC short of full harmonization
Instantiates
Publication
Label
Directive implementation leaves EC short of full harmonization
Publication

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      52.37366609999999 4.9336932
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