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To print this article, all you need is to be registered or login on Mondaq.com. We prepared the Overview of EU Member States and Switzerland , which gives you a comprehensive overview of the current state of play on the interpretation and application of the EU Parent Subsidiary Directive general anti-abuse rule (Directive 2015/121/EU) in the EU member states and how Switzerland deals with it. As you may have noticed, it has now been approximately five years since the EU Parent Subsidiary Directive general anti-abuse rule (Directive 2015/121/EU ( PSD GAAR)) was included in the EU Parent Subsidiary Directive (Directive 2011/96/EU). Since then legislative developments have occurred and ....