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Taxation for a Single Market : European Community legislation on mergers, distributed profits, and intra company sales.

By:

Donald, David C

Material type: Text

TextPublication details: 1991Action note:

3/7/00 M2LMGR

Summary: 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.

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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.

3/7/00 M2LMGR

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