The Resource Source and residence aspects in the ammended [i.e. amended] Parent Subsidiary Directive

Source and residence aspects in the ammended [i.e. amended] Parent Subsidiary Directive

Label
Source and residence aspects in the ammended [i.e. amended] Parent Subsidiary Directive
Title
Source and residence aspects in the ammended [i.e. amended] Parent Subsidiary Directive
Creator
Subject
Language
eng
Summary
This paper examines the amended Parent Subsidiary Directive. It illustrates that the effects of the provisions go far beyond the Member States' original intentions and that the Directive has paved the way for a more comprehensive understanding of the Directive's provisions, but that further improvements and applications are still necessary
Citation source
Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 487-516
http://library.link/vocab/creatorName
Hausner, M
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • source principle of taxation
  • residence principle of taxation
  • Parent-Subsidiary Directive
Label
Source and residence aspects in the ammended [i.e. amended] Parent Subsidiary Directive
Instantiates
Publication
Label
Source and residence aspects in the ammended [i.e. amended] Parent Subsidiary Directive
Publication

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