Cross-Border Tax Arbitrage, the Parent-Subsidiary Directive (2011/96) and Double Tax Treaty Law

Journal
Author
Marchgraber, C.
Country
European Union/International
Published Date
Issue
Bulletin for International Taxation 2016 (Volume 70), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

According to the 2014 amendment of the Parent-Subsidiary Directive (2014/86), Member States are obliged to tax distributed profits at the level of the parent company “to the extent that such profits are deductible by the subsidiary”. This article analyses whether this tax obligation conflicts with the tax treaties of Member States.