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. Date of origin28.01.2015CategoriesFrom EuropeKeywordsParent/Subsidiary, tax advantage
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. Date of origin26.11.2013CategoriesFrom EuropeKeywordsParent/Subsidiary, anti-avoidance
Parent/Subsidiary Directive recast The Council of the EU has adopted a recast of the Parent/Subsidiary Directive without changing its substance. Date of origin06.12.2011CategoriesFrom EuropeKeywordsParent/Subsidiary, recast
