To print this article, all you need is to be registered or login on Mondaq.com. 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