In this article, attention is devoted to the interpretation of the parent-subsidiary directive, that is one of the corner legislative acts of EU income tax law, and in particular to major current issues in that respect as arisen in several EU Member States and that could spread over all other EU Member States. Proposal are also made to reduce the number of issues for the years ahead
Maisto, G., Current Issues on the Interpretation of the Parent-Subsidiary Directive, in Weber Denni, W. D., Maisto, G. (ed.), EU Income Tax Law: Issues for the Years Ahead, IBFD, Amsterdam 2013: 1- 20 [http://hdl.handle.net/10807/47753]
Current Issues on the Interpretation of the Parent-Subsidiary Directive
Maisto, Guglielmo
2013
Abstract
In this article, attention is devoted to the interpretation of the parent-subsidiary directive, that is one of the corner legislative acts of EU income tax law, and in particular to major current issues in that respect as arisen in several EU Member States and that could spread over all other EU Member States. Proposal are also made to reduce the number of issues for the years ahead
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