# Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast), Annex III

Extent: E+W+S+N.I.

Correlation Table
Directive 90/435/EEC
This Directive
Article 1(1) first to fourth indents
Article 1(1)(a) to (d)
Article 1(2)
Article 1(2)
Article 2(1) first part of the introductory phrase
Article 2 introductory phrase
Article 2(1) second part of the introductory phrase
Article 2(a), introductory phrase
Article 2(1)(a)
Article 2(a)(i)
Article 2(1)(b)
Article 2(a)(ii)
Article 2(1)(c) introductory phrase of the first subparagraph and second subparagraph
Article 2(a)(iii)
Article 2(1)(c), first subparagraph, first to twenty-seventh indents
Annex I, Part B, first to twenty-seventh indents
Article 2(2)
Article 2(b)
Article 3(1) introductory phrase
Article 3(1), introductory phrase
Article 3(1)(a) first subparagraph, initial words
Article 3(1)(a), introductory phrase
Article 3(1)(a) first subparagraph, final words
Article 3(1)(a)(i)
Article 3(1)(a) second subparagraph
Article 3(1)(a)(ii)
Article 3(1)(a) third subparagraph
—
Article 3(1)(a) fourth subparagraph
—
Article 3(1)(b)
Article 3(1)(b)
Article 3(2) first and second indents
Article 3(2)(a) and (b)
Article 4(1) first and second indents
Article 4(1)(a) and (b)
Article 4(1a)
Article 4(2)
Article 4(2) first sentence
Article 4(3) first subparagraph
Article 4(2) second sentence
Article 4(3) second subparagraph
Article 4(3) first subparagraph
Article 4(4)
Article 4(3) second subparagraph
Article 4(5)
Articles 5, 6 and 7
Articles 5, 6 and 7
Article 8(1)
—
Article 8(2)
Article 8
—
Article 9
—
Article 10
Article 9
Article 11
Annex
Annex I, Part A
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Annex II
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Annex III

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Source: https://www.legislation.gov.uk/eudr/2011/96/annex/III (the official version)
Page: https://openlegislation.uk/eu-directive-2011-96/annex-III
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.