Introduction to European Tax Law on Direct Taxation
3. Aufl. 2012
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S. 131IV. The Parent-Subsidiary Directive
Legal Basis: Council Directive 2011/96/EU of on common system of taxation applicable in the case of parent companies and subsidiaries of Member States, OJ L 225 of , pp. 6–9.
Literature: Schonewille, Some questions on the Parent-Subsidiary Directive and the Merger Directive, Intertax 1992, p. 14; Garcia Prats, Application of the Parent-Subsidiary to Permanent Establishment, ET 1995, p. 181; Helminen, The Dividend Concept in International Tax Law (1999); Brokelind, Une interprétation de la directive sociétés mères et filiales du 23 juillet 1990 (2000); Da Camara, Parent-Subsidiary Directive: The Epson case, ET 2001, p. 307; Stavropoulos, ECJ: Greek Income Tax Provision is a Withholding Tax within the Meaning of the Parent-Subsidiary Directive, ET 2002, p. 94; Brokelind, The Proposed Amendments to the Parent-Subsidiary Directive: Some progress, ET 2003, p. 451; European Team of the IBFD, The Océ Van Der Grinten Case: Implications for other EU Member States, A critical assessment, ET 2003 p. 394; Maisto, The 2003 amendments to the EC Parent-Subsidiary Directive: What’s next?, EC Tax Review 2004, p. 164; Zanotti, Taxation...