Press Release: Clamping down on corporate tax avoidance: Council adopts anti-abuse clause

Author (Corporate)
Series Title
Series Details PRES/15/264 (27.01.15)
Publication Date 27/01/2015
Content Type

The Council amended the EU's parent-subsidiary directive, adding a binding anti-abuse clause to prevent tax avoidance and aggressive tax planning by corporate groups.
Source Link Link to Main Source http://www.consilium.europa.eu/en/press/press-releases/2015/01/council-adopts-anti-abuse-clause/
Related Links
Council of the European Union: Directive/2011/96/EU, 30.11.15: On the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:345:0008:0016:EN:PDF
ESO: Background information: Parent-subsidiary directive: Council agrees to add anti-abuse clause against corporate tax avoidance http://www.europeansources.info/record/press-release-parent-subsidiary-directive-council-agrees-to-add-anti-abuse-clause-against-corporate-tax-avoidance/
European Commission: DG Communication: Statement/15/3720, 27.01.15: Commissioner Moscovici welcomes the adoption of measures against tax evasion and aggressive tax planning http://europa.eu/rapid/press-release_STATEMENT-15-3720_en.htm
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