Amendment to the Parent-Subsidiary Directive

Joanna Spiteri | Published on 28 Jul 2014

Chetcuti Cauchi Advocates CCMalta default banner

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.


Request More Information

Please send me legal and other updates

Key Contacts

Dr Jean-Philippe Chetcuti

Senior Partner, Tax & Immigration

+356 22056111
jpc@ccmalta.com

Dr Priscilla Mifsud Parker

Senior Partner, Corporate, Tax & Immigration

+356 22056122
pmp@ccmalta.com

Related Practices