European Union - Tax Grouping in an EU Context: All Roads Lead to Brussels
- European Union
- Z.M. Reijn; N. Van de Voorde; F.M. van der Zeijden
- European Taxation, 2018 (Volume 58), No 7
- 14 June 2018
In this article, the authors provide an overview of the various tax grouping regimes in the European Union and ECJ decisions that are of particular importance in this area. The authors then discuss the impact of the directives on tax grouping, in particular the 30% EBITDA interest deduction limitation rule included in the Anti-Tax Avoidance Directive (2016/1164).