The Direct investment tax initiatives of the European Community

the long version

This publication is a reprint of the periodical INTERTAX (October 1990 special issue) containing the following contributions: "The Merger Directive - some broader issues" by John Chown; "The influence of the Merger Directive on German tax law" by S. Widmann; "The Parent- subsidiary Directive" by F.C. de Hosson; "The EC Arbitration Convention" by J. Kilius; "Double taxation: an assessment of the last EC proposals in the light of existing regimes as implemented by national laws and bilateral treaties" by Y. Kergall; "The direct investment tax initiatives of the European Community: a view from the United States" by S.L. Langbein and H.D. Rosenbloom; "The European dimension in international tax law" by O. Thommes; "Loss compensation within the E.C." by A.H. Coumans and E.M. Fredriks; "Tax harmonization in the EC where are we and what are the prospects" by J.W.B. Westerburgen. Texts of the Council's Guidelines on company taxation, the Merger Directives, the Parent-Subsidiary Directive and the Arbitration Convention are included.