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 http://kluwertaxblog.com/2015/07/10/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/
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