Council Directive (UE) 2015/121, of 27 January 2015
Amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, setting forth that this Directive is not applicable to abusive arrangements aimed at obtaining tax advantages.
This Directive shall be transposed by the Members States until December 31st, 2015.
Commission Decision 2015/C 028/05, of 26 January 2015
Setting up the “EU Joint Transfer Pricing Forum” expert group.