# 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), Article 10

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

This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

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Source: https://www.legislation.gov.uk/eudr/2011/96/article/10 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-96/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.