Proposals to amend the Parent Subsidiary Directive

ConstantinosEU, International Tax0 Comments

The┬áParent Subsidiary Directive ┬áThe directive was introduced to prevent the double taxation of dividends and other profit distributions paid by qualifying subsidiary companies to their parent companies. General anti-abuse provision The first amendment aims to strengthen the anti-abuse rule currently contained in the Directive . Under the proposal EU member states need to adopt a common and more comprehensive anti-abuse … Read More