51By precluding Member States from imposing withholding tax on the profits distributed by a resident subsidiary to its non-resident parent company, that article of the Parent-Subsidiary Directive limits the powers of the Member States regarding the taxation of profits distributed by companies established in their territory to companies established in another Member State (judgment of 7 September 2017, Eqiom and Enka, C‑6/16, EU:C:2017:641, paragraph 23 and the case-law cited).
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