DESCRIPTION:
"European legal act aiming at ensuring fair taxation of payments made between associated businesses in different EU countries, while avoiding double-taxation between EU countries. It applies to: interest payments and royalty payments.
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ID | ABB113_SBB1627319059101 |
dct:type | eira:Non-bindingInstrument |
dct:publisher | |
dct:modified | 26/07/2021 |
dct:description | |
dct:spatial | |
eira:supporting_a_TES | |
eira:implementation_supported_by_a_TES | |
eira:view | Legal view |