Proposal to Amend the Parent Subsidiary Directive
January 24, 2014
The European Commission proposed on 25 November 2013 to amend the Parent Subsidiary Directive (2011/96/EU). With this proposal an anti-hybrid loans rule and a renewed general anti-abuse rule are introduced. The issuance of the proposal has been fuelled by the global initiatives to prevent corporate base erosion and tax evasion.
Continue reading →