00871nam a2200121Ia 450000500170000010000210001724501240003826000090016252005360017158300190070794200060072699900170073220260716043305.0  aDonald, David C.  aTaxation for a Single Market : European Community legislation on mergers, distributed profits, and intra company sales.  c1991  aDiscusses 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.  c3/7/00kM2LMGR  cA  c44196d44196