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1990年7月23日,欧共体12国财政部长会议正式签署了2项指令,通过了一个有关直接税的公约。第一个指令是90/434号指令,亦称之为《资本利得税指令》。第二个指令是90/435号指令,亦称之为《母子公司征税指令》。第三个指令是90/436号公约。上述这三项指令,前两项于1992年1月1日生效,后一项需完成缔约国国内的批准手续自成员国最后一个批准书存放起的三个月后生效。
July 23, 1990, the EC 12 meeting of finance ministers formally signed two directives, passed a convention on direct taxes. The first instruction is Directive 90/434, also known as the Capital Gains Tax Directive. The second instruction is Directive 90/435, also known as “Parent-subsidiary Taxation Directive”. The third instruction is Convention No. 90/436. The first two of these three directives entered into force on January 1, 1992, and the latter three months after the completion of the ratification process in a Contracting State, shall take effect three months after the deposit of the last ratification by a Member State.