Vorschlag für eine Richtlinie des Rates über das gemeinsame Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten (Neufassung) KOM(2010) 784 endg.; Ratsdok. 5162/11

This proposal aims to update and simplify EU rules on how parent companies and their subsidiaries in different member states are taxed. It seeks to prevent double taxation and reduce tax avoidance, ensuring a fairer tax system across the EU. The directive affects companies operating in multiple EU countries, aiming to provide tax certainty and reduce administrative burdens for businesses, thereby supporting the internal market.