为有效解决成员国之间三边和多边的税收关系,弥补双边协定在避免成员国双重征税问题上的局限性,欧盟理事会通过了对成员国公司税进行协调的合并指令和母子公司指令,推动了欧盟关于直接税的协调立法。 In order to effectively address the trilateral and multilateral tax relations among member states and to make up for the limitation of bilateral agreements in avoiding double taxation on the member countries, the EU Council passed the merger directive and the directives of the mother and subsidiary on the coordination of corporate tax in the member states. Promoted the EU’s harmonized legislation on direct taxes.