The Resource Post-Denkavit changes in the Luxembourg tax legislation: the new parent-subsidiary rules

Post-Denkavit changes in the Luxembourg tax legislation: the new parent-subsidiary rules

Label
Post-Denkavit changes in the Luxembourg tax legislation: the new parent-subsidiary rules
Title
Post-Denkavit changes in the Luxembourg tax legislation: the new parent-subsidiary rules
Creator
Subject
Summary
Article on the implementation in Luxembourg of the Denkavit case concerning the interpretation of the Parent- Subsidiary Directive. The author describes the background of the Directive, the parent-subsidiary rules in Luxembourg before 1998, and the new parent-subsidiary legislation valid since 1998
Citation source
In: EC tax review. - The Hague. - Vol. 7 (1998),
http://library.link/vocab/creatorName
  • Schaffner, J
  • Dusemon, G
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Parent-Subsidiary Directive
Label
Post-Denkavit changes in the Luxembourg tax legislation: the new parent-subsidiary rules
Instantiates
Publication
Abbreviated title
ECTR
Label
Post-Denkavit changes in the Luxembourg tax legislation: the new parent-subsidiary rules
Publication
Abbreviated title
ECTR

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