Transnational Grouping of Companies and Unresolved Questions Regarding the EU Parent-Subsidiary Directive: Implications for Companies, Member States and Non-EU Member States

This article analyses whether the levying of a tax at the level of an EU parent company, due to a further distribution of tax-exempt dividends received from EU subsidiaries to domestic shareholders, infringes EU law, in particular whether article 4(1) of the EU Parent-Subsidiary Directive is being violated.