Press Release: Parent-subsidiary directive: Council agrees to add anti-abuse clause against corporate tax avoidance

Author (Corporate)
Series Title
Series Details 09.12.14
Publication Date 09/12/2014
Content Type

The Council of the European Union approved on the 9 December 2014 an amendment to an EU directive with the aim of preventing tax avoidance and aggressive tax planning by corporate groups. To this end, it agreed that it would introduce a binding anti-abuse clause as a "de minimis" rule in the EU's parent-subsidiary directive.

Source Link Link to Main Source http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/en/ecofin/146127.pdf
Related Links
European Commission: RAPID: STATEMENT/14/2501: Commissioner Moscovici welcomes Council agreement on measures against tax avoidance and unfair tax competition http://europa.eu/rapid/press-release_STATEMENT-14-2501_en.htm

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