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. Originaldatum28. Januar 2015KategorienFrom EuropeSchlagwörterParent/Subsidiary, tax advantageAutor:in
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. Originaldatum26. November 2013KategorienFrom EuropeSchlagwörterParent/Subsidiary, anti-avoidanceAutor:in
Parent/Subsidiary Directive recast The Council of the EU has adopted a recast of the Parent/Subsidiary Directive without changing its substance. Originaldatum06. Dezember 2011KategorienFrom EuropeSchlagwörterParent/Subsidiary, recastAutor:in