The Council Directive 2014/86/EU  of 8 July 2014 amends Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. Extract from the Directive: “Article 1 Directive 2011/96/EU is amended as follows:   (1) in Article 4(1), point (a) is replaced by the following: ˜(a) […]