The Parent-Subsidiary Directive: Article 1(1): material scope of application

Traversa, Edoardo;Pascucci, Fabrizio
(2025) The EU Passive Income Tax Directives — ISBN: [9781035334285], p. 9-28, published

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In this Commentary, expert authors present in-depth analysis of the different provisions of the Parent-Subsidiary Directive (Council Directive 2011/96/EU) and the Interest and Royalty Directive (Council Directive 2003/49/EC). They explore how these directives strengthen the freedom of establishment and the free movement of capital by removing double taxation on dividends, interest, and royalties paid between associated companies, facilitating European integration.
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Traversa, E., & Pascucci, F. (2025). The Parent-Subsidiary Directive: Article 1(1): material scope of application. In Bammens/Debelva (ed) (ed.), The EU Passive Income Tax Directives (p. p. 9-28). Edward Elgar.