The Commission will also review the anti-abuse provisions of the Directives on Interest and Royalties, Mergers and Parent-Subsidiary, with a view to implement the principles underlying its Recommendation on aggressive tax planning.
Subparagraph 15. A review of anti-abuse provision
The Commission will also review the anti-abuse provisions of the Directives on Interest and Royalties, Mergers and Parent-Subsidiary, with a view to implement the principles underlying its Recommendation on aggressive tax planning.
