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Europe Daily Bulletin No. 10969

23 November 2013
Contents Publication in full By article 22 / 38
ECONOMY - FINANCE - BUSINESS / (ae) taxation
Commission unveils revised parent-subsidiary directive

Brussels, 22/11/2013 (Agence Europe) - On Monday 25 November, the European Commission will unveil draft legislation to amend EU directive 2011/96/EU on parent companies and their subsidiaries to remove loopholes that allowed companies to legally avoid tax.

Directive 2011/96/EU was designed to prevent companies being taxed on the same income in two different member states but it being used by companies to avoid tax by shifting profits to subsidiaries in countries with lower tax rates.

To...

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