一、直接税方面1.1990 年7 月,欧盟理事会公布三条指令:①《公司兼并条例》,规定成员国间公司的跨国兼并、财产转让和股份转让,其资本利得可延迟纳税,消除了欧盟公司跨国重组的税收障碍。②《母子公司条例》,规定使母子公司交易不论是否在同一成员国,其公司税待遇相同。2003 年 I. Direct Taxation 1. In July 1990, the European Union Council issued three directives: ① The Merger Regulation, which stipulates cross-border mergers, transfer of property and transfer of shares among companies in member countries, whose capital gains may be tax deferred and which eliminate the cross-border infiltration of EU companies Restructuring of tax barriers. ② The “Parent-Subsidiary Companies Ordinance” provides for the same treatment of corporate taxes regardless of whether or not the transactions between mother and subsidiary are in the same member country. Year 2003