Tag Archives | EC Parent-Subsidiary Directive

The EC Parent-Subsidiary Directive 90/435/EEC applies to profit distributions among companies in the European Union. The provisions were amended by Directive 2003/ 123/EC dated December 22, 2003; they are enforceable on all Member States as from January 2005 ("2003 amendment"). The Directive ensures elimination of both economic and juridical double taxation on cross-border profit distributions among companies of Member States. [...]