# Council Directive (EU) 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, Article 3

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

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

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Source: https://www.legislation.gov.uk/eudr/2015/121/article/3 (the official version)
Page: https://openlegislation.uk/eu-directive-2015-121/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.