Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States: tackling double non-taxation

This dossier concerns the common system of taxation for parent companies and subsidiaries of different Member States, tackling double non-taxation. Amendments insert a common anti-abuse provision against artificial arrangements, debate effective and statutory corporate tax rate thresholds, criticise the arm's length and separate entity approach in favour of unitary taxation with formula apportionment, address aggressive tax planning by transnational corporations, and call for review reports on the directive's effectiveness.