Tax & Legal

Categories: All (3 found)

1. 28.01.2015

   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.

   Categories: From Europe

   Keywords: Parent/Subsidiary, tax advantage
2. 26.11.2013

   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.

   Categories: From Europe

   Keywords: Parent/Subsidiary, anti-avoidance
3. 06.12.2011

   Parent/Subsidiary Directive recast

   The Council of the EU has adopted a recast of the Parent/Subsidiary Directive without changing its substance.

   Categories: From Europe

   Keywords: Parent/Subsidiary, recast