haku: @author Garcia Prats, F. A. / yhteensä: 1
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| Tekijä: | Garcia Prats, F. A. |
| Otsikko: | Application of the Parent-Subsidiary Directive to permanent establishments |
| Lehti: | European Taxation
1995 : VOL. 35:6, p. 179-187 |
| Asiasana: | SPAIN EUROPEAN COMMUNITY DOUBLE TAXATION |
| Kieli: | eng |
| Tiivistelmä: | The addition of the Parent-Subsidiary Directive ("the Directive") to EC law is important step towards the goal, set out in article 99 of the EC Treaty, of harmonizing direct taxes among the Member States. The explanatory memorandum to the Directive indicates the main goals to be pursued and which must be taken into account when interpreting and applying the Directive. Although this is not explicitly stated, one of these goals is the elimination of international economic double taxation. |
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