Taxation for a Single Market : European Community legislation on mergers, distributed profits, and intra company sales. (Record no. 44196)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 00871nam a2200121Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716043305.0 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Donald, David C. |
| 245 ## - TITLE STATEMENT | |
| Title | Taxation for a Single Market : European Community legislation on mergers, distributed profits, and intra company sales. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1991 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Discusses three measures adopted by the EEC to decrease fiscal impediments to market integration, viz: a directive that will defer taxation of capital gains from share exchanges in cross-border, intra-EEC mergers and acquisitions; a directive that will eliminate multiple taxation of profits distributed from a subsidiary in one Member State to its parent in another; and, a convention designed to ensure that profit adjustments made to sales between related companies in different Member States will not result in double taxation. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 3/7/00 |
| Action agent | M2LMGR |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Analytic |
No items available.