The Taxation of Parent and Subsidiary Companies
Analiżi fil-Fond
01-09-2003
The Commission has recently published a draft proposal to amend the 1990 Directive on the common system of taxing parent companies with subsidiaries in other Member States. This replaces a similar proposal, published in 1993, which has now been withdrawn, but on which Parliament gave a positive opinion in 1994. This Briefing outlines these various texts and examines the main issues at stake.
Analiżi fil-Fond