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Parent Subsidiary Directive

Parent Subsidiary Directive. Texts and Cases

Parent Subsidiary Directive
The Parent Subsidiary Directive is designed to eliminate tax obstacles in the area of profit distributions between groups of companies in the European Union, abolishing withholding taxes on payments of dividends between associated companies of different Member States, eliminating double taxation for subsidiaries of subsidiary companies and preventing double taxation of parent companies on the profits of their subsidiaries. The conditions for exempting dividends from withholding tax were also relaxed.

The book deals with dividend and withholding issues of direct tax law in the European Union.

Cases play a pivotal role in shaping EC law, so it’s important to read first-hand reports in order to fully understand the subject. One of the benefits of this text, cases and materials book is the inclusion of advocate general opinions, which are reproduced as they originally appear helping readers and law students to become familiar with the materials that they will be working with throughout their future careers.

In addition, the text’s unmatched support materials include innovative online study tools (available on the text’s companion web site: http://asset-protection-publishing.com/companion) that will help maximize efforts and improve results. Numerous features and exercises help readers master key concepts of European Union laws and initiatives, and apply what they have learned to real-world issues. The book´s companion web site offers an unmatched range of support resources—including innovative online review tools.

ISBN: 978-0-9567766-5-5
Published: 2010

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