Common minimum anti-abuse provision

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Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The New Common Anti-Abuse Rule in the EU Parent-Subsidiary Directive is a 'De Minimis Rule', But Not a Carte Blanche for the National Legislature

July 10, 2015

Due to an amendment of the EU Parent-Subsidiary Directive, the EU Member States must include a common minimum anti-abuse provision in their legislation by 31 December 2015 at the latest. The common…

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