Gibraltar implements EC Parent-Subsidiary Directive
Gibraltar enacted the Parent and Subsidiary Company Rules 2006 (LN 2006/025) on 9 March 2006 implementing the Parent-Subsidiary Directive 2004/123/EC with effect from 7 April 2006. The rules revoke the Parent and Subsidiary Company Rules 1991 and provide that:
- | a parent company incorporated or registered and ordinarily … |