28. Januar 2015 Parent/Subsidiary Directive tightened The European Council (ECOFIN) has adopted an amendment to the Parent/Subsidiary Directive to exclude arrangements entered into without a business reason other than to obtain a tax advantage from its benefits. Kategorien: From EuropeSchlagwörter: Parent/Subsidiary, tax advantage
26. November 2013 Anti-avoidance amendment to Parent/Subsidiary Directive The European Commission has drafted a proposed amendment to the Parent/Subsidiary Directive in the interests of closing perceived loopholes. Kategorien: From EuropeSchlagwörter: Parent/Subsidiary, anti-avoidance
06. Dezember 2011 Parent/Subsidiary Directive recast The Council of the EU has adopted a recast of the Parent/Subsidiary Directive without changing its substance. Kategorien: From EuropeSchlagwörter: Parent/Subsidiary, recast