<<eira:Binding Instrument>> Directive 2014/86/EU of the Council of 8 July 2014 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.

<<eira:Binding Instrument>> Directive 2014/86/EU of the Council of 8 July 2014 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. ()

DESCRIPTION:
"European Legal Act on providing a competition-neutral taxation rules concerning dividends and profits distributed by subsidiaries to their parent company. (It is a common system designed to facilitate the grouping together of companies across the European Union (EU), with a view to ensuring that the internal market functions effectively).
"


ID	ABB17_SBB1627319099574
dct:type	eira:BindingInstrument
dct:publisher
dct:modified	26/07/2021
dct:description
dct:spatial
eira:supporting_a_TES
eira:implementation_supported_by_a_TES
eira:view	Legal view