09 Taxation

09.20.20 Corporation tax

31994H0390
94/390/EC: Commission Recommendation of 25 May 1994 concerning the taxation of small and medium-sized enterprises (Text with EEA relevance)
(OJ L 177, 9.7.1994, p. 1–19)
32009L0133
Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States
(OJ L 310, 25.11.2009, p. 34–46)
32011L0096
Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
(OJ L 345, 29.12.2011, p. 8–16)
41996A0331(01)
Convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises - Minutes of the signing
(OJ C 26, 31.1.1996, p. 1–29)
42005A0630(02)
/* Not available in English */
(OJ C 160, 30.6.2005, p. 28–31)
See 42005A0630(01)
42006X0728(02)
Code of conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises
(OJ C 176, 28.7.2006, p. 8–12)
See 42006X0728(01)