Tag Archives | EC Interest and Royalties Directive

EC Interest and Royalties Directive

European Union: Under the EC Interest and Royalties Directive 2003/49/EC of June 3, 2003 (as amended), the Council of the European Union enacted a common system to relieve source taxation on inter-company interest and royalty payments between qualifying associated companies within the Community. The Directive eliminates withholding tax on cross-border interest and royalty payments to […]

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