Community Research and Development Information Service - CORDIS

Abstract

This is a report on the fiscal treatment in the different Member States of the possible Community actions through national intermediaries. Two aspects have been developed in particular. These concern the fiscal consequences: (i) for the beneficiary firm, in particular as regards the writing-offs, the change in allowances already given to it, and its capital gains tax position; (ii) for the financial intermediary, in particular as regards the taxation of income from dividends and interests, the problem of assimilating certain types of interest income with dividends, as well as the tax on the capital gains achieved by the investor and possible fiscal discounts in his favour. Most of these results are presented in tabular form and concern the tax treatment of income, losses, increases in capital, remuneration of capital and of the exchange risk.

Additional information

Authors: COOPERS & LYBRAND CONSEILS COOPERS & LYBRAND CONSEILS, PARIS (FRANCE), COOPERS & LYBRAND CONSEILS, PARIS (FRANCE)
Bibliographic Reference: EUR 8821 EN (1983) FS, 74 P., BFR 250 - EUROFFICE, LUXEMBOURG, POB 1907
Availability: Can be ordered online
Record Number: 1989122000900 / Last updated on: 1987-01-01
Category: PUBLICATION
Available languages: en