The Resource Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law

Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law

Label
Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law
Title
Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law
Creator
Subject
Language
eng
Summary
According to the 2014 amendment of the Parent-Subsidiary Directive (2014/86), Member States are obliged to tax distributed profits at the level of the parent company "to the extent that such profits are deductible by the subsidiary". This article analyses whether this tax obligation conflicts with the tax treaties of Member States
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016),
http://library.link/vocab/creatorName
Marchgraber, C
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • Parent-Subsidiary Directive
  • tax arbitrage
  • tax treaty
  • third countries (EU)
Label
Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law
Instantiates
Publication
Label
Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law
Publication

Library Locations

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      52.37366609999999 4.9336932
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