Press Release: Company taxation: Commission proposes amending Directive on taxation of parent-subsidiary dividends

The European Commission has proposed to amend the European Community's Parent-Subsidiary Directive (90/435/EEC). In particular, the European Commission proposes to broaden its scope to cover a larger range of companies, lower from 25% to 10% the inter-company holding threshold required for the application of its tax benefits and improve the mechanisms it provides for the prevention of double taxation.

• Primary Source

EUR-Lex: COM(2003)462: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2003:462:FIN

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