haku: @journal_id 523 / yhteensä: 381
viite: 156 / 381
Tekijä: | Kuile, B. H. ter |
Otsikko: | Taxation, discrimination and the Internal Market |
Lehti: | European Taxation
1992 : VOL. 32:12, p.402-404 |
Asiasana: | TAXATION DISCRIMINATION EUROPEAN COMMUNITY |
Kieli: | eng |
Tiivistelmä: | The eventual discriminatory effects of the Merger and Parent-Subsidiary Directives are analyzed. The author analyzes how the bilateral tax agreements relate to these Directives. The Author concludes that a new and highly sensitive chapter of the European Community law has just opened. |
SCIMA