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Published:
28.7.2014
Last Updated:
25.7.2024

Amendment to the Parent-Subsidiary Directive

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Summary

The EU Council today formally adopted an amendment to the Parent Subsidiary Directive.

cONTINUE rEADING

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.

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The EU Council today formally adopted an amendment to the Parent Subsidiary Directive.

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