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

Authors
Publication date 10-07-2015
Publisher Kluwer International Tax Blog
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
Document type Web publication or website
Language English
Published at
Permalink to this page
Back