The contribution provides a proposal for a council directive on a common system of taxation applicable to capital gains realized by a parent company of a Member State from the disposal of holdings in a subsidiary company of another Member State. Additionally, the contribution offers a comparative analysis of the tax treatment of capital gains on shares in the different Member States.
Maisto, G., Su una proposta di esenzione delle plusvalenze realizzate da “società madri” comunitarie su partecipazioni in “società figlie” di Stati membri diversi, <<RIVISTA DI DIRITTO TRIBUTARIO>>, 2001; (N/A): 1173-1194 [http://hdl.handle.net/10807/23659]
Su una proposta di esenzione delle plusvalenze realizzate da “società madri” comunitarie su partecipazioni in “società figlie” di Stati membri diversi
Maisto, Guglielmo
2001
Abstract
The contribution provides a proposal for a council directive on a common system of taxation applicable to capital gains realized by a parent company of a Member State from the disposal of holdings in a subsidiary company of another Member State. Additionally, the contribution offers a comparative analysis of the tax treatment of capital gains on shares in the different Member States.
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