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The EU Passive Income Tax Directives : A Commentary on the Parent-Subsidiary and Interest-Royalty Directives.
- Format:
- Book
- Author/Creator:
- Bammens, Niels.
- Language:
- English
- Subjects (All):
- Council of the European Union. Council directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.
- Council of the European Union.
- Income tax--Law and legislation--European Union countries.
- Income tax.
- Subsidiary corporations--Taxation--Law and legislation--European Union countries.
- Subsidiary corporations.
- Double taxation--European Union countries.
- Double taxation.
- Genre:
- Law commentaries.
- Physical Description:
- 1 online resource (362 pages)
- Edition:
- 1st ed.
- Place of Publication:
- Cheltenham : Edward Elgar Publishing Limited, 2025.
- Summary:
- In this Commentary, expert authors present in-depth analysis of the different provisions of the Parent-Subsidiary Directive (Council Directive 2011/96/EU) and the Interest and Royalty Directive (Council Directive 2003/49/EC).
- Notes:
- Description based on publisher supplied metadata and other sources.
- ISBN:
- 1-03-538136-2
- 1-03-533429-1
- 9781035381364
- OCLC:
- 1559700347
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