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  • Taxation of cross-border hidden profit distribution : (in)correct implementation of the Parent-Subsidiary Directive
    Odar, Marjan ; Pate, Blaž
    This article discusses the corporate tax aspects of cross-border distributions of hidden profits to a controlling legal person who is a non-resident of Slovenia or a resident of an EU Member State in ... the context of the Parent-Subsidiary Directive.
    Vir: European taxation. - ISSN 0014-3138 (Vol. 52, no. 12, Dec. 2012, str. 579-583)
    Vrsta gradiva - članek, sestavni del ; neleposlovje za odrasle
    Leto - 2012
    Jezik - angleški
    COBISS.SI-ID - 21333222

vir: European taxation. - ISSN 0014-3138 (Vol. 52, no. 12, Dec. 2012, str. 579-583)

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