<<eira:Non-binding Instrument>> European legal act on taxation of interest and royalties between associated companies ()
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. "
IDABB113_SBB1627319059101
dct:typeeira:Non-bindingInstrument
dct:publisher
dct:modified26/07/2021
dct:description
dct:spatial
eira:supporting_a_TES
eira:implementation_supported_by_a_TES
eira:viewLegal view