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Popular Abstract in Swedish Implementeringen av dotter/moderbolagsdirektivet av den 23 juli 1990. Jämförelse mellan olika nationella lagstiftningar som implementerat direktivetAt the crossing between Community law and international tax law, this thesis analyses and compares the Member States' legislation implementing the Parent/Subsidiary Directive of 23 July 1990. Of special interest, the different levels of compliance towards Community law have been proved to be the major obstacle to the harmonisation’s process underlying in the Directive. The procedural differences d
