The proposed amendments to the Parent-Subsidiary Directive : some progress?

Journal
Brokelind, C.
European Union
European Taxation 2003 (Volume 43), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Analyses the proposed Parent-Subsidiary Directive changes, showing why the 2003 draft has failed to capitalize on the opportunities to clarify the original text.