Donald, David C. <br/><br/>
Taxation for a Single Market : European Community legislation on mergers, distributed profits, and intra company sales. 

 -  1991 
<br/><br/> 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.