Interpretation And Application Of The General Anti-abuse Rul

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

Related Keywords

Switzerland , , Treaty Related Measures To Prevent Base Erosion , Juhler Holding , European Court , Multilateral Convention To Implement Tax , Subsidiary Directive , Multilateral Convention , Implement Tax , Treaty Related Measures , Prevent Base Erosion , Profit Shifting , சுவிட்சர்லாந்து , ஒப்பந்தம் தொடர்புடையது நடவடிக்கைகள் க்கு ப்ரிவெஂட் அடித்தளம் அரிப்பு , ஐரோப்பிய நீதிமன்றம் , துணை உத்தரவு , செயல்படுத்த வரி , ஒப்பந்தம் தொடர்புடையது நடவடிக்கைகள் , ப்ரிவெஂட் அடித்தளம் அரிப்பு , ப்ராஃபிட் மாற்றும் ,

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