The EU Council today formally adopted an amendment to the Parent-Subsidiary Directive. The objective of the amendment is to prevent the double non-taxation of dividends distributed within corporate groups deriving from hybrid loan arrangements.
Member States will have until December 31, 2015 to transpose the amendment into national law.
The EU Council today formally adopted an amendment to the Parent-Subsidiary Directive. The objective of the amendment is to prevent the double non-taxation of dividends distributed within corporate groups deriving from hybrid loan arrangements.
Member States will have until December 31, 2015 to transpose the amendment into national law.