European Commission to investigate Spanish goodwill amortization on foreign shareholdings
Article Abstract:
The European Commission is opening a formal investigation of the Spanish goodwill amortization regime under the EC state aid rules. The Spanish rules allow amortization of financial goodwill resulting from the acquisition of a shareholding exceeding 5% of the issued share capital of a target company.
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
Government expenditures, Administration of General Economic Programs, Spain, Business Aid Programs, Interpretation and construction, Economic policy, Goodwill (Business), Business assistance
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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Comment about this article or add new information about this topic:
EC tax scene
Article Abstract:
The various infringement procedures issued by the European Commission against several European Union member states are examined. The procedures are mostly related to businesses and expect to reduce their tax withholding practices.
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
Europe, Company legal issue, Cases, European Union, European Union. European Commission, Powers and duties, Tax evasion
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: Laws, regulations and rules, Government regulation
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