I. INTRODUCTION
By means of Law 29/1991, of l6th December 1991, Spain adapted its internal fiscal legislation to the provisions of Directive 90/435/EEC, of 23rd July 1990, on the common fiscal policy applicable to the profit distribution of the parent companies and subsidiaries in the different member States.
Recently, these provisions have been partially amended by Law 43/1995, of December 27, on the Corporate Tax Income.
The objective and scope of this article lies in the comparative analysis of community and Spanish regulations mentioned previously, in particular the specific transfer to Spanish legislation of the rules established in the Directive.
As the Directive adequately points out in its provisions, the philosophy on which its articles are based, with regard to the profits distributed by a subsidiary to its parent company, rests, basically, on:
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