Definition: Tax Legislation on Structural Interoperability (EBI) ABB is a grouping that covers the legislative elements related to taxation and its structural interoperability within different member states. The purpose of these elements is to ensure a common system of taxation applicable to interest and royalty payments made between associated companies of different member states. Source: EIRA Team Research Additional information: The Tax Legislation on Structural Interoperability (EBI) ABB includes elements such as Directive 2003/49/EC of 3 June 2003. This directive is focused on establishing a common system of taxation that applies to interest and royalty payments made between associated companies of different Member States. The aim of these elements is to ensure that the taxation system is interoperable and consistent across different jurisdictions, promoting fairness and efficiency in the taxation of cross-border transactions. Example: An example of application of the Tax Legislation on Structural Interoperability (EBI) ABB is the implementation of Directive 2003/49/EC of 3 June 2003. This directive ensures that interest and royalty payments made between associated companies of different Member States are subject to a common system of taxation, thus avoiding double taxation or other forms of taxation inefficiencies. LOST view: LV-Binding Power and Jurisdiction Identifier: http://data.europa.eu/dr8/egovera/TaxLegislationOnStructuralInteroperabilityGrouping ABB name: egovera:TaxLegislationOnStructuralInteroperabilityGrouping EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-08-20 dct:identifier: http://data.europa.eu/dr8/egovera/TaxLegislationOnStructuralInteroperabilityGrouping dct:title: Tax Legislation On Structural Interoperability (EBI)