Directive 2015/121 of 27 January 2015, which amends directive 2011/96 concerning the common system of taxation applicable in the case of parent companies and subsidiaries in different member states, has been published in the Official Journal. The aim is to prevent misuse of a measure intended to exempt dividends and other profit distributions paid by subsidiary companies to their parent companies from withholding taxes.
Council Directive (EU) 2015/121
Date of publication
27 January 2015
Available language
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Country/countries concerned
European Union
Categories
Directives | European Union | IR Doc | Legislation
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