Germany: The implementation of the EC Parent-Subsidiary Directive in Germany - recent developments and unresolved issues

• Autores: Joachim Englisch, Alexandra Schütze
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 11, 2005, págs. 488-499
• Idioma: inglés
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• Resumen

  • The authors consider the adoption of Amending Council Directive 2003/123/EC regarding the EC Parent-Subsidiary Directive and the subsequent enactment of the Implementation Act 2004, transposing the Amending Directive into German law and introducing changes arising from the accession of the ten new Member States to the European Union. The authors conclude that the Implementation Act 2004 has done more harm than good in its attempt to bring the special regime for intercorporate profit distributions into line with the obligations stemming from the Directive and its amendment.