The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: Background, Impact, Applicability, Purpose and Effect
Year: 2016
Type: article
Abstract: of January 2015 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, OJ2015 L21/1.
Source: Intertax
DOI: 10.54648/taxi2016008
Author: Denis Weber
Institution: University of Amsterdam
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2255271997