Parent-Subsidiary Directive
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Parent-Subsidiary Directive
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- "Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 1
- "Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 2
- "Taxes covered" : the OECD Model (2010) versus EU directives
- 1992 Getting ready: a briefing for tax professionals. EC taxation developments: the merger directive; the parent/subsidiary directive; the transfer pricing convention
- 60 Years of harmonization initiatives on corporate taxation
- A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive
- A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 1
- A critical approach to GAARs in the Greek and EU tax law
- A legislative rush - what will change in Luxembourg?
- A questionable judgment from the Italian Supreme Court on the Parent-Subsidiary Directive
- ATAD3, over het kanon en de mug - deel 1
- Abuse of law under EU Directives
- Accession to the EU : what does it mean for Polish direct taxation?
- Activities of the European Union : taxation
- Adjustment of the tax systems of the new accession states to the "Acquis Communautaire" in direct taxation
- Adoption of the EC Parent-Subsidiary and Mergers Directives by the United Kingdom
- Afbouw van belastingontwijking
- Aktuelle Entwicklungen der EuGH-Rechtsprechung zu den direkten Steuern im Jahr 2020
- Allocation of the burden of proof under the anti-abuse rule of the Parent-Subsidiary Directive according to the most recent ECJ case law
- Amended proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and subsidiaries in different Member States
- An Italian perspective on the concept of beneficial ownership
- An analysis of Italy's implementing legislation for the EC Parent/Subsidiary Directive
- Analysis of Article 2(C) of the Parent-Subsidiary Directive. Madeira holding companies and their status under the Parent- Subsidiary Directive: another view?
- Anpassung der "Unshell Directive" der EU (ATAD III) - Zweifel, Unklarheiten und kritische Anmerkungen
- Anti-directive shopping on outbound dividends in light of the pending decision in Holcim France (Case C-6/16)
- Antimisbruikbepaling in de vennootschapsbelasting
- Anwendbarkeit der Mutter-Tochter-Richtlinie und der Fusionsrichtlinie auf Gibraltar-Gesellschaften : für eine Erfassung gibraltarischer Gesellschaften
- Application of the Parent-Subsidiary Directive to permanent establishments?
- Applying the EU Parent-Subsidiary and Merger Directives to Gibraltar companies
- At last, some output on the fight against double non-taxation
- Austrian anti-abuse legislation and EU law : compatibility issues
- BEPS Action 2 : neutralising the effects on hybrid mismatch arrangements
- BEPS developments and EU Parent Subsidiary Directive changes analyzed from a Dutch perspective
- Belgian Ministry of Finance issues circular on EC Parent/ Subsidiary Directive
- Belgische "Fairness Tax" verstößt gegen Mutter-Tochter-Richtlinie = Belgian "Fairness Tax" in breach of the Parent-Subsidiary Directive
- Belgium completes implementation of EC Parent/Subsidiary Directive
- Beneficial ownership
- Beneficial ownership - withholding tax on dividends and interest from the Danish perspective
- Beneficial ownership of Danish deemed dividend distributions
- Beschouwingen inzake de Nederlandse implementatie van de verplichte algemene antimisbruikbepaling in de Moeder-dochterrichtlijn
- Blickpunkt International : Neuerungen im Schweizer Abkommensnetz ; ESTV-Praxis zum Schweizer Meldeverfahren bei Dividendenausschüttungen ; Unternehmenssteuerreform III ; Entwicklungen auf Ebene der EU/EWR und ihren Mitgliedstaaten ; Blickpunkt Frankreich
- Brexit : what would it really mean for tax?
- Brexit and the EU tax directives : the emerging UK tax landscape
- Brexit tax implications : state of play upon entry into force of withdrawal agreement
- CFE Forum 2014 : policies for a sustainable tax future
- CJEU finds Belgian withholding tax compatible with EU Parent-Subsidiary Directive
- CJEU finds French dividend withholding rules breach freedom of establishment
- CJEU says Belgian fairness tax on dividends violates EU law
- Changes in Danish tax legislation
- Cherry-picking Dutch Court on the offense against tax avoidance
- Cinci intrebari privind compatibilitatea impozitului forfetar cu legislatia comunitara si tratatele de evitare a dublei impuneri
- Classification and treatment of hybrid financial instruments and income derived therefrom under EU corporate tax directives - part 1
- Classification and treatment of hybrid financial instruments and income derived therefrom under EU corporate tax directives - part 2
- Classification of cross-border payments on hybrid instruments
- Classification of foreign entities and classification conflicts : Netherlands' developments
- Cobelfret et l'interpretation de la directive mères-filiales : le régime belge des RDT est contraire au droit communautaire
- Comentarios al Titulo II de la Ley 29/91
- Company in organization under EU Parent-Subsidiary and Merger Directives
- Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?
- Compartimenteren maakt creatief?
- Compartmentalization in the Netherlands participation exemption : a model for Europe?
- Controlled foreign companies and the EU Parent-Subsidiary Directive
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Corporate income taxation and the internal market without frontiers : adoption of the Merger and Parent-Subsidiary Directives
- Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
- Cross border intra-group financing in France after the Conseil d'Etat decisions of 30 December 2003
- Cross-border intra-group hybrid finance : a comparative analysis of the legal approach adopted by Brazil, the United Kingdom and the United States
- Cross-border repatriation of dividends : tax neutral in the European Union?
- Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law
- Current status of the implementation of the Direct Tax Directives
- Cyprus enhances its appeal for investment funds
- Cyprus enhances its attraction for the establishment of investment funds
- Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases
- Das Durchgriffsprinzip bei Personengesellschaften im internationalen Steuerrecht - eine Einkünftezurechnung im Durchgriff auf in Österreich ansässige Gesellschafter ausländischer Gesellschaften
- De BES-vennootschap en de Moeder-dochterrichtlijn
- De D.B.I.-aftrek door een EU-bril
- De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie
- De Europese NV en de Nederlandse vennootschapsbelasting
- De Europese moeder-dochterrichtlijn
- De Moeder-dochterrichtlijn : Europese fiscale piecemeal engineering op weg naar harmonie
- De Moeder-dochterrichtlijn en de Fusierichtlijn
- De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 1)
- De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)
- De antimisbruikbepaling in de Moeder-dochterrichtlijn
- De dividendbelasting in beweging : een overzicht van de belangrijkste ontwikkelingen
- De fiscale consequenties van ATAD3 bij dividendstromen en de gevolgen voor de Nederlandse deelnemingsvrijstelling
- De fiscale moeder-dochter verhouding in nationaal en internationaal opzicht
- De implementatie van Richtlijn 2003/123/EG: geen abc-tje
- De implementatie van de geamendeerde Moeder-dochterrichtlijn
- De introductie van een algemene antimisbruikbepaling zet de Europese Unie jaren terug in de tijd
- De moeder-dochterrichtlijn en de Nederlandse wetgeving
- De nieuwe antimismatchbepaling in de deelnemingsvrijstelling
- De verhouding tussen het EG-verdrag en internationaal belastingrecht : enkele recente ontwikkelingen
- De voorgestelde gewijzigde Moeder-Dochterrichtlijn geeft blijk van gebrek aan visie bij de Europese Commissie
- De zaak-Fred Olsen en de aangepaste Moeder-dochterrichtlijn : de substance-vereisten binnen het Europese misbruikconcept
- Deister Holding and Juhler Holding : new opportunities for holding companies under the Parent-Subsidiary Directive/fundamental freedoms?
- Der EU-Aktionsplan zur Verstärkung der Bekämpfung von Steuerbetrug und Steuerhinterziehung
- Der Realisierungszeitpunkt ausländischer Dividenden : nur Orientierung am Zivilrecht schafft Rechtssicherheit
- Der Zeitpunkt der Dividendenrealisierung : greift bereits die Beteiligungsertragsbefreiung für EU-Portfoliodividenden?
- Derecho tributario de la Unión Europea
- Deutschland und die Schweiz unterzeichnen DBA-Änderungen : Erklärung zur Aufnahme von Steuerverhandlungen
- Die Anti-Missbrauchs-Richtlinie - vom (Un-)Sinn einer Harmonisierung = The Anti-Tax Avoidance Directive - harmonization with or without sense?
- Die EuGH-Rechtsprechung zur Bilanz-, Fusions- und Mutter- Tochter- Richtlinie - Auswirkungen auf das innerstaatliche Bilanz- und Steuerrecht
- Die Fusionsrichtlinie und die Mutter/Tochterrichtlinie : zu den beiden steuerlichen EG-Richtlinien für die grenzüberschreitende Zusammenarbeit von Unternehmen
- Die Umsetzung der EG-Fusionsrichtlinie und der EG-Mutter-Tochter-Richtlinie in den EG-Mitgliedstaaten
- Die Umsetzung der Mutter-Tochter-Richtlinie in der EU : Deutschland wählt engeren Rahmen als die meisten EU-Mitgliedstaaten
- Die belgische "Fairness Tax" : Unvereinbarkeit mit Europarecht und Fragen, die sich nun vor dem Verfassungsgericht Belgiens stellen
- Die niederländische Besteuerung hybrider Tochtergesellschaften
- Die österreichische Mutter-Tochter-VO zwischen EU-Rechtswidrigkeit und möglicher nachträglicher Heilung
- Directive du Conseil des Communautes europeennes du 23 juillet 1990 (90/435/CEE) concernant le regime fiscal commun applicable aux societes meres et filiales d'Etats membres differents
- Directive implementation leaves EC short of full harmonization
- Directive mère-fille : interdiction des mesures d'effet équivalent à une retenue à la source, la CJCE persiste et signe (à propos de l'arrêt CJCE, 4 octobre 2001, aff. C-294/99, Athinaïki Zythopoiia)
- Direito fiscal da União Europeia : tributação direta
- Direttiva "madre-figlia" e convenzioni belaterali
- Direttiva CEE sulla tassazione dei dividendi e sua applicazione in Italia
- Distribution exceptionelle de réserves et retenue à la source
- Dividend distributions to and from Gibraltar companies : the ECJ Decision in GVC Services (Case C-458/18) and its consequences
- Dividend uit Duitsland
- Dividendbelasting en fraus legis : huidige stand van zaken
- Dividendbelasting en het Gemeenschapsrecht
- Dividenden einer polnischen Gesellschaft mit deutscher Beteiligung im Spannungsfeld zwischen dem nationalen Steuerrecht, der Mutter-Tochter-Richtlinie und dem Doppelbesteuerungsabkommen
- Dividenden zonder grenzen : de Moeder-Dochter Richtlijn en haar uitvoering in Belgie en de haar omringende landen
- Dividendi da società figlia nella CE: trattamento contabile e fiscale
- Dividendi intracomunitari fra convenzioni internazionali e direttiva "madre-figlia"
- Does a partial transfer of the dividend-received deduction upon a tax-neutral merger violate the EU Parent-Subsidiary Directive?
- Does the Belgian fairness tax conform with EU law?
- Doppelbesteuerungsabkommen und EU-Recht : Auswirkungen auf die Abkommenspraxis
- Double taxation conventions and European directives in the direct tax area
- Double taxation: an assessment of the last EC proposals in the light of existing regimes as implemented by national laws and bilateral treaties
- Draft EC directives on parent-subsidiary, on mergers and on arbitration | Propositions de directives communautaires concernant les sociétés mères et les filiales, les fusions et la procédure arbitrale | EC-Richtlinienentwürfe über Mutter-Tochtergesellschaften, Fusionen und Schiedsverfahren
- Droit fiscal international
- Dual resident companies and the implementation of the Parent-Subsidiary Directive by Germany in light of European Union secondary legislation and primary law : an analysis and review
- Dutch tax plan 2016 sent to parliament
- EC corporate tax law : commentary on the EC direct tax measures and member states implementation
- EC initiatives in direct taxation and the national responses
- ECJ rules dissolution of a company not the same as liquidation
- ECJ rules on compatibility of Belgian participation exemption regime with EC Parent-Subsidiary Directive
- EU Companies with third state dual residency and the freedom of establishment : unlawful restriction by secondary legislation and corresponding national tax law
- EU enlargement : compatibility of the tax systems of applicant states with EC direct taxation: Finland
- EU income tax law: issues for the years ahead
- EU law and rules of tax procedure : tackling discrimination and achieving simplification
- EU law and the building of global supranational tax law : EU BEPS and State aid
- EU tax law : direct taxation [2013]
- EU tax law : direct taxation [2014]
- EU tax law : direct taxation [2015]
- EU tax law : direct taxation [2016]
- EU tax law : direct taxation [2017]
- EU tax law : direct taxation [2018]
- EU tax law : direct taxation [2019]
- EU tax law : direct taxation [2020]
- EU tax law : direct taxation [2021]
- EU tax law : direct taxation [2022]
- Economic substance for holding companies in the post-BEPS world and after ECJ recent case-law: an analysis of developments in Europe
- Einschränkung der Voraussetzungen für die KESt-Entlastung an der Quelle? = Reduced requirements for relief at source from dividend withholding tax?
- El peaje fiscal de la eliminación de la doble imposición económica intersocietaria : análisis crítico multinivel = The tax toll of the correction of intercompany economic double taxation : a judgmental multilevel analysis
- Enbridge case : lack of "substance" leads to denial of 0% dividend WTH under the EU Parent-Subsidiary Directive
- Entwicklungen bei Gewinnausschüttungen an ausländische EU-Gesellschaften = Recent developments in the tax treatment of dividend distributions to EU parent companies
- Eqiom revisited : the French Supreme Administrative Court applies the beneficial owner test under the EU Parent Subsidiary Directive
- Establishment and substance of intermediate and other holding companies from an EU law perspective
- EuGH Report 2/09
- EuGH-Entscheidung zur Behaltefrist nach der Mutter/Tochter-Richtlinie
- Euroopan Unionin Laki : 1997
- European Court of Justice rules on Parent-Subsidiary Directive
- European tax law
- European tax law
- European tax law
- European tax law
- European tax law
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- European tax law in the relations with EFTA countries
- Europees belastingrecht
- Europese (ontwerp-)richtlijnen : pre-advies voor de 38e jaarvergadering van de Nederlandse Orde van Belastingadviseurs
- Europäisches Steuerrecht
- Europäisches Steuerrecht : Kommentar
- Europäisches Steuerrecht : Kommentar
- Exclusion du régime des sociétés mères et filiales des produits des titres non assortis de droits de vote et directive "mère-fille"
- Excédents RDT et fusion : vers une nouvelle condemnation de la Belgique?
- Exemption method in the EU Parent-Subsidiary Directive amended in respect of hybrid instruments : what about the credit method?
- Fairly odd : Belgium's new fairness tax
- Fictitious interest and dividends under tax treaties and the EU Directives
- First Danish decisions on beneficial ownership following the ECJ decisions in the "Danish Cases"
- First domestic decisions on the 2015 Parent-Subsidiary Directive GAAR implementation : guiding principles for EU Member States?
- Fiscaal erkend kapitaal en art. 3A, eerste lid, Wet div. bel. 1965
- Fiscaal misbruik in de Europese Unie : een stand van zaken
- Fiscaal praktijkboek 2017-2018 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Flow-through holding companies in light of the Parent-Subsidiary Directive : the thin line between tax planning and tax abuse
- Fokus op bronstaatheffing over dividenden in de Europese Unie
- Folgerichtigkeit im Mehrebenensystem - ein frei aufzulösender Zielkonflikt?
- France publishes implementing regulation to EC Parent/Subsidiary Directive
- Fruchtgenuss und internationales Schachtelprivileg = Usufruct and international participation exemption
- Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt
- Gedanken zu Art. 4 Abs. 1 lit. a) Mutter-Tochter-Richtlinie n. F
- Geht der EuGH bei der Auslegung der Mutter-Tochter-Richtlinie einen Schritt zu weit? : Anmerkung zum EuGH-Urteil vom 4.10.2001
- Gemeinschaftsrechtliche Grundsätze der unbeschränkten und beschränkten Steuerpflicht
- German anti-abuse legislation and EU law : incompatible after all
- German court asks CJEU to evaluate whether antiavoidance rule infringes EU law
- German withholding taxes breach EU law, says CJEU
- Germany limitation on benefits rules : two cases, one decision
- Gibraltar and the Parent-Subsidiary Directive
- Gibraltar-Gesellschaften fallen nicht unter die Mutter-Tochter-Richtlinie : EuGH, Urteil v. 2.4.2020 - Rs. C-458/18 "GVC Services"
- GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
- Grenzüberschreitende Gewinnausschüttungen und das Unionsrecht = Cross-border dividends and European Union law
- Guideline on the implementation of the Parent-Subsidiary Directive
- Handbuch Umwandlungssteuerrecht : Kommentar für die praktische Fallbearbeitung : Deutsch - englische Textausgabe mit Gesetzesbegründung
- Has the French 3% contribution become compatible with EU law and tax treaties?
- Het belastingregime over dividenden ontvangen door Belgische moedermaatschappij na de implementatie van de Moeder-Dochter- Richtlijn
- Holding : compañías y estructura
- Holding companies and leveraged buy-outs in the European Union following BEPS: beneficial ownership, abuse of law and the single taxation principle (Danish ECJ Cases C-115/16, 116/16, 117/16, 118/16, 119/16 and 299/16)
- Holding via a partnership ineligible for exemption under the EC Parent-Subsidiary Directive
- How the new EU has dealt with the tax challenges
- Hybrid mismatch arrangements : a myth or a problem that still exists?
- Hybrids under the current EU legislative framework
- I.D. 10.669. Instruction du 3 août 1992 du S.L.F. relative aux revenus de capitaux mobiliers. Régime de la distribution. Régime fiscal des dividendes distribués aux sociétés mères d'États membres de la C.E. E. Commentaires de l'article 24 de la loi de finances retificative pour 1991, n. 91-1323 du 30 décembre 1991 introduisant en droit interne français la Directive du Conseil des Communautés européennes (C.G.I., art. 119 ter) (B.O.I. 4 J-2-92)
- Implementatie wijzigingen Moeder-dochterrichtlijn
- Implementation in Italy of the Mergers and Parent-subsidiary Directives
- Implementation of changes in the EU Parent-Subsidiary Directive in Dutch law
- Implementation of the EC Merger and Parent/Subsidiary Directives and the Arbitration Convention
- Implementation of the EC Parent-Subsidiary Directive
- Implementation of the EC Parent-Subsidiary Directive in the various Member States
- Implementation of the EC Tax Directive on Parent/Subsidiary Companies in the various Member States
- Implementation of the EC Tax Directive on parent/subsidiary companies in the various member states
- Implementation of the EC Tax Directives on Parent/Subsidiary Companies in the various Member States
- Implementation of the European Community Parent Subsidiary Directive in France, Italy and Spain
- Implementation of the Parent-Subsidiary Directive and new anti-abuse provisions
- Implementation of the Parent-Subsidiary Directive in the EC Member States
- Implementation of the Parent/Subsidiary Directive in Belgian domestic law
- Implementation of the amendments to the Parent-Subsidiary Directive (2011/96) into Luxembourg law
- Implementation of the new anti-avoidance provisions of the Parent-Subsidiary Directive (2011/96) into Swedish law
- Implications of different Brexit scenarios from a German tax perspective
- Influence of EU case law on the prohibition of international tax abuse in Swiss practice : critical remarks on the Federal Supreme Court Judgment 2C_354/2018 of 20 April 2020 and on its references to the "Danish cases" decided by the Court of the Justice of the European Union
- Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain
- Instruction du 3 août 1992 du S.L.F. relative aux revenus de capitaux mobiliers : régime de la distribution : régime fiscal des dividendes distribués aux sociétés mères d'Etats membres de la C.E.E
- International relevante Änderungen durch das Richtlinien-Umsetzungsgesetz
- Internationale Aspekte der Option zur Körperschaftsteuerpflicht von Personenhandelsgesellschaften (Teil I)
- Internationales Schachtelprivileg und Quellenbesteuerung nach der Mutter-Tochter-Richtlinie
- Internationales Schachtelprivileg: Mindestbeteiligungszeit richtlinienwidrig
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Investing in the EU through an SPV
- Is corporate income tax a withholding tax? : some comments on the Athinaïki Zythopoiia case
- Is the Belgian tax consolidation regime EU-proof?
- Ist die neue Korrespondenzregel in der Mutter-Tochter-Richtlinie mit dem primären Unionsrecht vereinbar?
- Italian Ministry of Finance issues circular on dividend tax refunds under Parent/Subsidiary Directive and tax treaties
- Italian Supreme Court and the Parent-Subsidiary Directive : a dark tunnel with a light at the end?
- Italy
- Italy catches up with EC parent-subsidiary directive
- Joined Cases C-283/94, Denkavit Internationaal BV v. Bundesamt für Finanzen, C-291/94, VITIC Amsterdam BV v. Bundesamt für Finanzen, C-292/94, Voormeer BV v. Bundesamt für Finanzen, [1996] ECR I-5063
- KESt-Befreiung für Outbound-Dividenden - Formalvorgaben des BMF auf dem Prüfstand
- KESt-Befreiung für Outbounddividenden : die Neufassung des Paragr. 94 EStG
- KESt-Entlastung bei Dividendenausschüttung an alternative Investmentfonds in der EU : Typenvergleich ist mit der Mutter-Tochter-Richtlinie nicht vereinbar
- Kapitalertragsteuer bei Ausschüttungen an EU-Muttergesellschaften : keine Erstattung bei Outbound-Dividende bei erwiesenem Missbrauch
- Kapitalertragsteuerbefreiung nach der Mutter-Tochter-Richtlinie für Dividenden an eine französische SAS? : Schlussanträge des Generalanwalts Ján Mazák v. 25.6.2009 - Rs. C-247/08, Gaz de France - Berliner Investissement SA ./. Bundeszentralamt für Steuern
- Keine Begünstigung der französischen SAS nach der Mutter-Tochter-Richtlinie
- Keine KESt-Entlastung bei Durchlaufgesellschaften - neue richtungsweisende Entscheidungen des EuGH
- Körperschaftsteuerpflichtige Personengesellschaften in der EU : eine attraktive Alternative zur Kapitalgesellschaft nach der Änderung der Mutter-Tochter-Richtlinie?
- Körperschaftsteuerreform und Mutter-/Tochter-Richtlinie der EG
- La contribution de secteur financier : simple et facile à mettre en œuvre?
- La directive communautaire du 23 juillet 1990 relative au régime fiscal commun applicable aux sociétés mères et filiales d'états membres différents
- La direttiva "madre-figlia" e la disciplina attuativa come complesso normativo unitario e sistematico : i criteri interpretativi
- La direttiva CEE relativa al regime tributario dei dividendi nei rapporti tra "società-figlie" e "società-madri"
- Las cláusulas antiabuso de la directiva matriz-filial y la reciente jurisprudencia del TJUE = The anti-abuse clauses of the parent-subsidiary directive and the recent jurisprudence of the CJEU
- Law 2578 of 17 February 1998 which (inter alia) implements the EC Merger Directive and the EC Parent-subsidiary Directive
- Le norme antielusione nell'applicazione della direttiva madre-figlia
- Legal issues in respect of the changes to be Parent-Subsidiary Directive as a follow-up of the BEPS project
- Les fusions de sociétés : régimes juridique et fiscal
- Les holdings belges : une application elargie de la Directive Mere-Fille
- Limiting benefit shopping : measures of four large EU member states to counter erosion of their dividend tax [part 2]
- Limits to tax planning
- Looking back : a decade of Parent Subsidiary Directive - the case of Belgium
- Los dividendos redistribuidos por una matriz a sus accionistas y la Directiva Matriz-Filial. El asunto Schneider Electric y otros (C-556/20)
- Los requisitos para eliminar la doble imposición económica (art. 21 y 32 LIS) a la luz de la Directiva matriz filial y de la libertad de establecimiento : especial incidencia en materia de cláusulas antiabuso
- M&A tax fundamentals
- Maatregelen tegen dubbele niet-belasting door mismatches
- Malta and the hybrid loan amendment to the EU Parent-Subsidiary Directive
- Manual de Derecho tributario de la Unión Europea
- Massnahmen zur Bekämpfung hybrider Finanzierungsinstrumente : Änderung der Mutter-Tochter-Richtlinie und aktuelle Diskussion
- Modifiche alla Direttiva Madre Figlia e BEPS : un'occasione per ripensare il regime degli strumenti ibridi
- Mutter-Tochter-Richtlinie: Kommentar
- Naar een interne markt zonder internationale juridische en economische dubbele belasting?
- National implementation of the Parent-Subsidiary Directive. Some problems and opportunities identified
- Nederland holdingland exit ?
- Nederlands belastingrecht in Europees perspectief
- New anti-hybrid and anti-abuse tax measures
- New trend of Italian tax courts to overrule IRAP taxation of dividends received by banks, insurance companies and financial holding companies
- Nichtanwendung wesentlicher Bestandteile des Paragr. 50d Abs. 3 EStG : BMF, Schreiben v. 4.4.2018 - IV B 3 - S 2411/07/10016-14
- Nog enige kanttekeningen bij de moeder-dochterrichtlijn
- Onduidelijke rangorderegel in wetsvoorstel Wet implementatie ATAD 2 : aanpassing gewenst
- Ontwikkelingen in het Europese belastingrecht
- Opinion on the proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and sbsidiaries in different Member States
- Opinion statement ECJ-TF 2/2018 on the ECJ decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the compatibility of the French anti-abuse rule regarding outbound dividends with the EU Parent-Subsidiary Directive (2011/96) and the fundamental freedoms
- Paragr. 8a KStG im Inbound-Sachverhalt : eine EG-rechtliche Beurteilung
- Parent subsidiary directive : the long reach of Athinaiki
- Parent-Subsidiary Directive : an excessive extension of anti-abuse provisions
- Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities
- Parent-Subsidiary Directive changes EC corporate operations
- Parent-Subsidiary Directive: the Epson case
- Parent/subsidiary finds home in Italy
- Partnerships and other hybrid entities and the EC Corporate Direct Tax Directives
- Pending Court of Justice of the European Union cases
- Pflicht zur Umsetzung der Mutter-Tochter-Richtlinie im Rahmen der Gewerbesteuer : zugleich Anmerkungen zur geplanten Änderung des Paragr. 9 Nr. 7 GewStG im Referentenentwurf für ein "JStG 2019"
- Poland [tax round-up 2015]
- Post-Denkavit changes in the Luxembourg tax legislation: the new parent-subsidiary rules
- Praxisfragen zur KESt bei EU-Holdingstrukturen
- Preliminary judgements in the EU Beneficial Ownership cases
- Preventing withholding taxation : ECJ determines the character of tax refunds
- Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and subsidiaries in different Member States
- Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and subsidiaries in different Member States. COM(90) 571 final. (Submitted by the Commission on 6 December 1990), (91/C 53/02)
- Proposed amended Parent-Subsidiary Directive reveals the European Commission's lack of vision
- Re Métro Holding France SA : No 367256, No. 2015-520
- Recent Italian case law developments on the withholding tax exemption under the EU Parent-Subsidiary Directive (2011/96)
- Recent developments in hybrid financial instruments
- Recent developments regarding the participation exemption regime and the capital-holding requirement
- Recepita in Italia la direttiva madre-figlia
- Richtlijn 2003/123/EG ; de aanpassing van de moeder-dochterrichtlijn
- Richtlinien-Umsetzungsgesetz - EURLUmsG : Anpassung des Paragr. 43b EStG (Kapitalertragsteuerbefreiung) an die geänderte Mutter-Tochter-Richtlinie
- Richtlinienwidrige Umsetzung der Mutter-Tochter Richtlinie
- SWI-Jahrestagung : Zurechnung von Gewinnausschüttungen im Anwendungsbereich der Mutter-Tochter-Richtlinie = SWI conference : attribution of dividends under the scope of the Parent-Subsidiary Directive
- Sekundärrechtliche Reaktionen auf aggressive Steuerplanungsaktivitäten - Änderung der Mutter-Tochter-Richtlinie
- Shaping EU company tax policy : part I : amending the tax directives
- Slowakische Kommanditgesellschaften im Licht einer konsistenten Einmalerfassung = The Slovakian komanditná spoločnost' in light of the consistent principle of single recognition
- Some general problems in the implementation of the Parent- Subsidiary Directive
- Some questions on the Parent-Subsidiary Directive and the Merger Directive
- Some thoughts to understand the Court of Justice recent case-law in the Danmark cases on tax abuse
- Source and residence aspects in the ammended [i.e. amended] Parent Subsidiary Directive
- Spain adopts EC Merger and Parent-Subsidiary Directives
- Spanish court addresses application of EU antiabuse provisions
- Spanish court adopts more balanced interpretation of law on outbound intragroup dividends
- Spanish court of appeals' interpretation of the Parent-Subsidiary Directive
- Spanish implementing legislation for EC Parent/Subsidiary Dividend Directive examined
- Status report - implementation of Parent-Subsidiary Directive
- Subject-to-tax-Klausel bei britischen Schachteldividenden nach dem Brexit
- Supreme Administrative Court rules on taxation of dual resident companies
- Survey of the implementation of the EC corporate tax directives
- Svig og Misbrug : the Danish anti-abuse cases
- Svig og misbrug : de Deense antimisbruikzaken
- Swedish Supreme Administrative Court rejects reference to ECJ regarding application of EC Parent-Subsidiary Directive
- T Danmark : a milestone CJEU decision on abuse of the Parent-Subsidiary Directive
- Tackling deduction and non-inclusion schemes : the proposal of the European Commission
- Tax abuse in the European Union : the current state of affairs
- Tax treatment of dividends recieved by French parent company in view of Parent-Subsidiary Directive
- Tax treaty and anti-avoidance implications of the implementation of the Parent-Subsidiary Directive
- Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties
- Taxation of cross-border hidden profit distributions : (in)correct implementation of the Parent-Subsdiary Directive in Slovenia?
- Taxation of dividends : a comparison of selected issues under article 10 OECD MC and the Parent-Subsidiary Directive
- Taxation of hybrid entities under the Parent-Subsidiary Directive : the example of the Netherlands
- Techniek en toepassing van de vrijgestelde beleggingsinstelling (VBI)
- Ten years of application of the Parent-Subsidiary Directive
- Terug naar de bron : wat betekent bronbelasting - withholding tax in art. 5 (1) van de Moeder-Dochterrichtlijn?
- The 2003 amendments to the EC Parent-Subsidiary Directive : what's next?
- The 2019 CJEU judgments in the Danish beneficial ownership cases : to be or not to be
- The Belgian "Fairness" tax - a tax on distributions of dividends
- The Bosal Holding case : analysis and critique
- The CJEU on German anti-abuse legislation : still incompatible with EU law
- The Danish beneficial ownership cases : is the European Union becoming a common law jurisdiction?
- The Danish tax avoidance cases: new milestones in the Court's anti-abuse doctrine
- The E.E.C. Merger and Parent-Subsidiary Directives of 23 July 1990 in practice : their implementation in Belgium, France, Germany, the Netherlands and the United Kingdom
- The EC Court's interpretation of the Parent-Subsidiary Directive under the Denkavit case
- The EC Parent-Subsidiary Directive and UK advance corporation tax : abuse by the tax authorities?
- The EC Parent-Subsidiary Directive in Switzerland - Swiss outbound dividends
- The EC corporate tax directives - anti-abuse provisions, direct effect, German implementation law
- The ECJ as a protector of tax optimization via holding companies
- The ECJ's decisions in the Danish "beneficial ownership" cases : impact on the reaction to tax avoidance in the European Union
- The Netherlands [tax round-up 2015]
- The Netherlands has not turned a blind eye towards the international debate regarding tax planning
- The Parent-Subsidiary Directive
- The Parent-Subsidiary Directive : Council Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States : European Communities - The Council, Brussels, 23 July 1990, (90/435/EEC)
- The Parent-Subsidiary Directive : Denkavit's lessons
- The Parent-Subsidiary Directive and international tax planning
- The Parent-Subsidiary Directive of 23 July 1990 : a United Kingdom perspective
- The Parent-Subsidiary and Mergers Directives
- The SICAR : a new Luxembourg vehicle for private equity and venture capital investments
- The alignment of Albania's legislation with the EU acquis : the taxation of cross-border profit distributions
- The applicability of direct tax EU directives within EEA states : the position of the UK on withdrawal from the EU
- The compatibility of the Netherlands taxation of dividends derived by foreign shareholders with EC law
- The different translations of the term 'company' in the Merger Directive and Parent-Subsidiary Directive : a Babylonian confusion of tongues?
- The elimination of double taxation of dividends in the EU : Cobelfret means the end of Belgium's final taxation
- The elimination of economic double taxation in the European Union : non-discrimination and beyond
- The general anti-abuse rule of the Parent-Subsidiary Directive
- The impact of CJEU case law in respect of fundamental freedoms on the interpretation of the Parent-Subsidiary Directive
- The implementation of EC corporate tax directives : inaugurele rede in verkorte vorm uitgesproken bij de aanvaarding van het ambt van bijzonder hoogleraar in het internationaal en Europees belastingrecht aan de Katholieke Universiteit Nijmegen op 26 oktober 1994
- The implementation of the EC Parent-Subsidiary Directive in Germany - recent developments and unresolved issues
- The implementation of the EC Parent-Subsidiary Directive in Italy
- The implementation of the Mergers and the Parent-Subsidiary Directives and the Ratification of the Arbitration Convention
- The implementation of the Parent-Subsidiary Directive in Greece
- The implementation of the Parent-Subsidiary Directive in Sweden and Austria : a comparative survey
- The implementation of the Parent/Subsidiary Directive in the EC. Comments on some unresolved questions
- The new common minimum anti-abuse rule in the EU Parent-Subsidiary Directive : background, impact, applicability, purpose and effect
- The new de minimis anti-abuse rule in the Parent-Subsidiary Directice : validating EU tax competiton and corporate tax avoidance?
- The position of the EU Member States' associated and dependent territories under the freedom of establishment, the free movement of capital and secondary EU law in the field of company taxation
- The potential impact of Euro-Mediterranean Association Agreements on the taxation of inbound dividends
- The prohibition of abuse of rights after the ECJ Danish cases
- The proposed amendments to the Parent-Subsidiary Directive : some progress?
- The relationship between the EU Parent-Subsidiary Directive (2011/96) and tax treaties under Italian case law : is double non-taxation always undesirable?
- The relationship between the arm's-length principle in the OECD Model Treaty and EC tax law (part 2)
- The structure and organization of EU law in the field of direct taxes
- The subject-to-tax requirement in the EU Parent-Subsidiary Directive (2011/96)
- The supposed autonomy of the PE's definition in EU Tax Law
- The taxation of dividends and interest under EU law : groundbreaking conclusions from the Advocate General
- The year in review : Luxembourg
- The year in review : Luxembourg
- Thin capitalization legislation and the EU corporate tax Directives
- Time to prepare for EU accession
- Toegang tot voordelen voortvloeiende uit maatregelen ter afschaffing dubbele belasting met beroep op gemeenschapsrecht (I)
- Towards the end of the French 3 percent corporation tax surcharge on dividends
- Transnational grouping of companies and unresolved questions regarding the EU Parent-Subsidiary Directive : implications for companies, Member States and non-EU Member States
- Treaty shopping : die neue Rechtsprechung zur Nutzung von Doppelbesteuerungsabkommen und ihre Vereinbarkeit mit EU-Recht
- Treaty- und Directive-Shopping in den Quellenbesteuerungssystemen europäischer Staaten : eine juristische und ökonomische Analyse
- Two new proposals for a directive amending the "Merger" and "Parent-Subsidiary" Directives
- Umsetzung der Mutter-/Tochterrichtlinie in niederländisches Recht
- Umsetzung der Mutter-Tochter-Richtlinie in deutsches Steuerrecht - eine alte Kamelle?
- Umsetzung der Mutter/Tochter-Richtlinie in Österreich
- Umsetzung von EU-Richtlinien in Deutschland sowie die Änderung weiterer Steuervorschriften = Implementation of EU-directives and other changes in German tax law
- Vergleichende Darstellung der Umsetzung der Mutter-Tochter- und Fusionsrichtlinie in den EG-Mitgliedstaaten und vergleichbarer Regelungen in Nicht-EG-Staaten
- Vorschlag zur Änderung der Mutter/Tochter Richtlinie und Fusionsrichtlinie
- Vorteile bei Dividenden und Lizenzen durch das Zinsbesteuerungsabkommen mit der Schweiz?
- Vraagpunten romdom artikel 13c ('omzetting verlieslijdende VI in deelneming')
- Wet van 10 september 1992, houdende wijziging van de deelnemingsvrijstelling in de vennootschapsbelasting alsmede wijziging van de dividendbelasting en de algemene Wet inzake rijksbelastingen (aanpassing aan de Richtlijn van de Raad van de Europese Gemeenschappen van 2 juli 1990 betreffende de gemeenschappelijke fiscale regeling voor moedermaatschappijen en dochterondernemingen uit verschillende Lid- Staten)
- What does a "no-deal" Brexit mean for withholding taxes?
- What should be the scope of the beneficial owner concept?
- When are domestic ant-avoidance rules in breach of primary and secondary EU Law? - Commments based on recent ECJ decisions
- Wijziging vrijstellingsmethode Moeder-dochterrichtlijn in verband met hybrids : verrekeningsmethode vergeten?
- Zinsbesteuerungsabkommen Schweiz-EU : Art. 15 Zinsbesteuerungsabkommen (1. Teil)
- Zinsbesteuerungsabkommen Schweiz-EU : Art. 15 Zinsbesteuerungsabkommen (2. Teil)
- Zweifel an der Vereinbarkeit des Paragr. 50d Abs. 3 EStG mit EU-Recht : FG Köln, Beschlüsse vom 8.7.2016 - 2 K 2995/12 und vom 31.8.2016 - 2 K 721/13
- Änderung der Mutter-Tochter-Richtlinie : Ende der "Quellensteuerfalle" im Verhältnis zu Frankreich absehbar
- Änderung der Mutter-Tochter-Richtlinie ab 2005 : Erweiterung des Anwendungsbereiches und verbleibende Probleme
- Änderung der Mutter-Tochter-Richtlinie der EU = European Council adopts directive to amend the EC parent-subsidiary directive
- Änderungen des Unternehmenssteuerrechts durch das Richtlinien-Umsetzungsgesetz
- Überblick über das Richtlinien-Umsetzungsgesetz
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/UFo-w8Beijs/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/UFo-w8Beijs/">Parent-Subsidiary Directive</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
