000			00871nam a2200121Ia 4500
005			20260716043305.0
100			_aDonald, David C.
245			_aTaxation for a Single Market : European Community legislation on mergers, distributed profits, and intra company sales.
260			_c1991
520			_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.
583			_c3/7/00 _kM2LMGR
942			_cA
999			_c44196 _d44196