MDDP and LOYENS & LOEFF: Interpretation and application of the general anti-abuse rule of the Parent-Subsidiary Directive

Loyens & Loeff N.V.in cooperation with MDDP Michalik Dłuska Dziedzic i Partnerzy are pleased to present the publication on the interpretation and application of the General Anti-Avoidance Rule (GAAR) of the Parent-Subsidiary Directive (PSD). This publication follows our previous publication that provided an overview of the measures to prevent abuse of tax treaties and EU…