Proposed Amended Parent-Subsidiary Directive Reveals the European Commission’s Lack of Vision

Journal
Hurk, H.T.P.M. van den
European Union
Bulletin for International Taxation 2014 (Volume 68), No. 9
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The author, in this article, provides a critical analysis of the Commission’s proposed amended Parent-Subsidiary Directive (2011/96). In the author’s opinion, the proposed amendments demonstrate a lack of foresight on the part of the Commission, are often impractical and have a questionable chance of being implemented.