dividends from French subsidiaries because of the effect of the Parent Subsidiary Directive in the European Union Under that directive inter company dividends paid within VerDate Nov 24 2008 15 34 Dec 01 2009...2009 Jkt 000000 PO 00000 Frm 00017 Fmt 6601 Sfmt 6602 H DOCS FRANCE TXT MikeBB PsN MIKEB 18 the European Union are free of withholding tax...