(6) For the purposes of subsection 83(1), “qualifying dividend” means a dividend on shares of a series of a class of the capital stock of a public corporation that is prescribed to be a tax-deferred preferred series that became payable by the corporation after 1978 and not later than

9. Calls on the Commission to review all Community instruments such as Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States , and Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States or to consider whether it might lay down a common EU-wide corporation tax framework, providing for a share-out arrangement to reduce the compliance costs of tax operations;

Therefore, childhood obesity should feature high on the agenda of individual Member States and of the European Union and needs to be tackled as a matter of priority and through various coordinated actions by different sectors.

(d) reducing the overall tax burden and especially the tax wedge on the lower paid preferably via reduced spending or through shifts to environmental, energy or consumption taxes; to increase the employment effects of reductions in the fiscal burden on labour and non-wage labour costs, the social partners are urged, at their various levels of responsibility and action, to commit themselves to actions aimed at improving the conditions for job creation and investment;