E.E.C. merger and parent-subsidiary directives of 23 July 1990 in practice
Publisher: Bruylant in Brussels
Written in English
- European Economic Community countries.
- Consolidation and merger of corporations -- Taxation -- Law and legislation -- European Economic Community countries.,
- Subsidiary corporations -- Taxation -- European Economic Community countries.
|Other titles||EEC merger and parent-subsidiary directives of 23 July 1990 in practice.|
|Statement||Jean M. Cougnon with the collaboration of Yves D. Kahn ... [et al.].|
|LC Classifications||KJE7198 .C68 1992|
|The Physical Object|
|Pagination||257 p. ;|
|Number of Pages||257|
|LC Control Number||93151178|
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E.E.C. merger and parent-subsidiary directives of 23 July 1990 in practice by Jean M. Cougnon Download PDF EPUB FB2
Get this from a library. The E.E.C. merger and parent-subsidiary directives of 23 July in practice: their implementation in Belgium, France, Germany, the Netherlands, and the United Kingdom. [Jean M Cougnon] -- This study examines the implications of the Merger Directive and the Parent-Subsidiary Directive a.o.
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Les déductions d'impôts en droit fiscal belge, ou l'impôt sur l'impôt. by COUGNON Jean M. and a great selection of related books, art and collectibles available now at COUGNON, JEAN M. The E. E.C. Merger and Parent-Subsidiary Directives of 23 July in Practice.
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IDLC Annual Report The directives harmonising direct taxation are: the Parent-Subsidiary Directive, which seeks to abolish tax impediments to cross-border payments of dividends within groups of companies when the parent company is resident in a different Member State than the subsidiary; the Fiscal Merger Directive, which prevents unfavourable treatment.
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