Common taxation system (mergers, divisions, parent and subsidiary companies (am. Dirs. 90/434/EEC and 90/435/EEC)

Danish

Fælles beskatningsordning (fusioner, spaltninger, moder- og datterselskaber) (ændr. dir. 90/434/EØF - 90/435/EØF)

German

Gemeinsames Steuersystem (Fusionen, Spaltungen, Mutter- und Tochterges.i.MS (Änd. d. Richtl. 90/434/EWG u. 90/435/EWG)

Greek

Κοινό φορολ. καθεστώς(σγχωνεύσεις, διασπάσεις, μητρ.& θυγ. εταιρίες κρατών μελών (τροπ.οδ. 90/434/ΕΟΚ -90/435/ΕΟΚ)

Spanish

Régimen fiscal común (fusiones, escisiones, sociedades matrices y filiales E.m. (mod. 90/434/CEE - 90/435/CEE)

French

Régime fiscal commun (fusions, scissions, sociétés mères et filiales d'Etats membres (modif.dirs.90/434 et 90/435/CEE)

Italian

Regime fiscale comune fusioni, scissioni, soc. madri e figlie degli Stati membri (mod. dir. 90/434/CEE-90/435/CEE)

Dutch

Gemeensch. fiscale regeling (fusies, splitsingen, moeder-, dochtermaatschappijen) (richtl. 90/434/EEG - 90/435/EEG)

Portuguese

Regime fiscal comum (fusões, cisões, sociedades-mãe e filiais de Est.-membros (alt. dir. 90/434/CEE - 90/435/CEE)

Swedish

Gemensamt skattesystem (fusioner, delningar, moder- och dotterbolag i medlemsstaterna)