EC initiatives in direct taxation and the national responses

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245 0 0 ‡aEC initiatives in direct taxation and the national responses / ‡cby Coopers & Lybrand.
260 ⊔ ⊔ ‡aDeventer ; ‡aBoston : ‡bKluwer Law and Taxation Publishers, ‡cc1992.
300 ⊔ ⊔ ‡avi, 213 p. ; ‡c25 cm.
500 ⊔ ⊔ ‡aIncludes index.
505 0 ⊔ ‡aPt. I. EC Initiatives -- 1. Objectives -- 2. Mergers Directive -- 3. Parent/Subsidiary Directive -- 4. Arbitration Convention -- Pt. II. National Responses -- 5. Belgium -- 6. Denmark -- 7. France -- 8. Germany -- 9. Greece -- 10. Ireland -- 11. Italy -- 12. Luxembourg -- 13. Netherlands -- 14. Portugal -- 15. Spain -- 16. United Kingdom -- Pt. III. Prospective Developments -- 17. Interest/Royalties Directive -- 18. Relief for Losses Within the EC -- 19. Report of the Ruding Committee -- 20. Impact of the Harmonisation of Direct Taxes in Europe on Multinational Business -- App. A: EC Fiscal Harmonisation - Important Dates -- App. B: Mergers Directive -- App. C: Parent/Subsidiary Directive -- App. D: Arbitration Convention -- App. E: Proposal for an Interest/Royalty Directive -- App. F: Proposal for a Losses Directive -- App. G: Implementation of EC Parent/Subsidiary Directive in National Law -- App. H: Ruding Committee Proposal Phases.
538 ⊔ ⊔ ‡aMode of access: Internet.
650 ⊔ 0 ‡aCorporations ‡xTaxation ‡xLaw and legislation ‡zEuropean Economic Community countries.
710 2 ⊔ ‡aCoopers & Lybrand.
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