Introduction to European Tax Law on Direct Taxation
3. Aufl. 2012
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S. 175VI. The Interest and Royalty Directive
Legal Basis: Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, OJ L 157 of 26 June 2003, pp. 49–54; Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States of , COM (2011), 714.
Literature: Weber, The proposed EC Interest and Royalty Directive, EC Tax Review 2000, p. 15; Brokelind, Royalty Payments: Unresolved issues in the Interest and Royalties Directive, ET 2004, p. 252; Cerioni, Intra-EC interest and royalties tax treatment, ET 2004, p. 47; Distaso/Russo, The EC Interest and Royalties Directive – A comment, ET 2004, p. 143; Eicker/Aramini, Overview on the recent developments of the EC Directive on withholding taxes on royalty and interest payments, EC Tax Review 2004, p. 134; Rodriguez, Commentary on the EC Interest and Royalties Directive, in Thömmes/Fuks (eds.) EC Corporate Tax Law, 27th suppl. (October 2004); Gusmeroli, Triangular cases and the Interest and Royalties Directive: Untyi...