Interpretation And Application Of The General Anti-abuse Rule Of The Parent-Subsidiary Directive - Tax

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We prepared the ''Overview of EU Member States and
Switzerland'', which gives you a comprehensive overview of
the current state of play on the interpretation and application of
the EU Parent Subsidiary Directive general anti-abuse rule
(Directive 2015/121/EU) in the EU member states and how Switzerland
deals with it.
As you may have noticed, it has now been approximately five
years since the EU Parent Subsidiary Directive general anti-abuse
rule (Directive 2015/121/EU (
PSD GAAR)) was
included in the EU Parent Subsidiary Directive (Directive
2011/96/EU). Since then legislative developments have occurred and

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