DIREKTIVA 2011/96/EU O ZAJEDNIČKOM SISTEMU OPOREZIVANjA MATIČNIH KOMPANIJA I FILIJALA

Stojadinović Jovanović Sandra (Економски факултет у Београду), sandra28@gmail.com
Bogićević Jasmina (Економски факултет у Крагујевцу), jasminabogic@ptt.rs

The Council of the European Union adopted Directive 2011/96/EU of 30 November 2011 on the common system of taxation that is applicable in the case of parent companies and subsidiaries of different Member States, with the objective of exempting dividends and other profit distributions paid by subsidiary to their parent companies from withholding taxes and to eliminate double taxation of such income at the level of the parent company. In an effort to join European Union, Serbia has to take into consideration this Directive in order to harmonize national law with the Community law.

Keywords: European Union, Directive 2011/96, оtaxation, parent companies, subsidiaries