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., Proposal for an EC Exemption of Capital Gains Realized by Parent Companies of Member States, <<EUROPEAN TAXATION>>, 2002; (Gennaio): 28-39 [http://hdl.handle.net/10807/23668]
Proposal for an EC Exemption of Capital Gains Realized by Parent Companies of Member States
Maisto, Guglielmo
2002
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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