European Commission 25 November 2013, Proposal for a COUNCIL DIRECTIVE amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
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European Union · · · Cited by 3 · 25-11-2013
52013PC0814 Proposal for a COUNCIL DIRECTIVE amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States /* COM/2013/0814 final - 2013/0400 (CNS) */ EXPLANATORY MEMORANDUM 1.
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