The Council amended the EU's parent-subsidiary directive, adding a binding anti-abuse clause to prevent tax avoidance and aggressive tax planning by corporate groups. Member states will have until 31 December 2015 to introduce an anti-abuse rule into national law. The same deadline applies for transposition of the July 2014 amendments to tackle hybrid loan mismatches.

Press release

Statement Moscovici


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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