CJEU Rules on Application of Parent-Subsidiary Directive to Gibraltar Parent
On 2 April 2020, the Court of Justice of the European Union (CJEU) issued its decision in the GVC Services case (C-458/18) relating to whether or not Bulgaria could deny to a Gibraltar parent company the exemption from withholding tax available under the EU Parent-Subsidiary Directive (PSD) with respect to dividends paid by a subsidiary resident in a Member State to its parent company in anothe…
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