Graham Airs, Slaughter and May, in the first of a two-part article discusses the recent Interest and Royalties Directive which was recently adopted by the European Council
Graham Airs Slaughter and May in the first of a two-part article discusses the recent Interest and Royalties Directive which was recently adopted by the European Council
Directive 2003/49/EC (the Interest and Royalties Directive) was adopted by the European Council on 3 June 2003 and is to enter into force on 1 January 2004. It exempts interest and royalty payments made between 'associated' companies within the EC from any taxation in the Member State of the payer which it refers to as the 'source State'.
Purpose
The objective of...
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Graham Airs, Slaughter and May, in the first of a two-part article discusses the recent Interest and Royalties Directive which was recently adopted by the European Council
Graham Airs Slaughter and May in the first of a two-part article discusses the recent Interest and Royalties Directive which was recently adopted by the European Council
Directive 2003/49/EC (the Interest and Royalties Directive) was adopted by the European Council on 3 June 2003 and is to enter into force on 1 January 2004. It exempts interest and royalty payments made between 'associated' companies within the EC from any taxation in the Member State of the payer which it refers to as the 'source State'.
Purpose
The objective of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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