A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive - EC Tax Review View A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive by Dennis Weber - EC Tax Review A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive Dennis Weber 1996-06-01 5 2 https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\ECTA\ECTA1996013.pdf EC Tax Review