Columbia subject headings:
Consolidation and merger of corporations--Taxation--Law and legislation--European Union countries.
Council of the European Communities. Council directive of 23.7.1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different member states.
Council of the European Communities. Council directive of 23.7.1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different member states.
Subsidiary corporations--Taxation--European Union countries.
Tax planning--European Union countries.
Harvard subject headings:
Consolidation and merger of corporations--Taxation--Law and legislation--European Union countries.
Corporations--Taxation--Law and legislation--European Economic Community countries.
Subsidiary corporations--Taxation--European Union countries.
Tax planning--European Union countries.
Princeton subject headings: