The Resource The implementation of the Parent/Subsidiary Directive in the EC. Comments on some unresolved questions

The implementation of the Parent/Subsidiary Directive in the EC. Comments on some unresolved questions

Label
The implementation of the Parent/Subsidiary Directive in the EC. Comments on some unresolved questions
Title
The implementation of the Parent/Subsidiary Directive in the EC. Comments on some unresolved questions
Creator
Subject
Summary
This article reviews the degree of implementation of the EC Parent/ Subsidiary Directive in the member states of the EC. The author discusses the goals and general contents of the Directive, stressing some questions on its interpretation and implementation by the member states, specially the uneasy symbiosis of national tax rules and international treaty rules for the mitigation of double taxation of dividends
Citation source
In: Tax Notes International. - Arlington. - Vol. 5 (1992),
http://library.link/vocab/creatorName
Vanistendael, F.J.G.M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • Parent-Subsidiary Directive
  • dividend
Label
The implementation of the Parent/Subsidiary Directive in the EC. Comments on some unresolved questions
Instantiates
Publication
Abbreviated title
TaxNint
Label
The implementation of the Parent/Subsidiary Directive in the EC. Comments on some unresolved questions
Publication
Abbreviated title
TaxNint

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